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2001 (10) TMI 95 - SCH - Central ExciseExtract: ....... appeal is, therefore, allowed. The order under challenge is set aside. The Appeal (No. E/2312/R/99 Mum.) is restored to the file of the Tribunal (Bench at Mumbai) to be heard and disposed of along with Appeal No. E/3179/R/99 Mum., filed by the Department. 4. We express no opinion on the merits of the case in either matter. 5. No order as to costs.
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