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2001 (6) TMI 65 - HC - Central ExciseExtract: .......indings of the learned Single Judge in this regard on merits of the claim of the appellants are vacated. The appeals are ordered accordingly and the matter is remitted back to the Assistant Collector of Customs for the purpose of proceeding with the adjudication process afresh. No costs. Consequently, the above C.M.Ps. are dismissed as unnecessary.
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