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2002 (4) TMI 56 - SCH - Central ExciseExtract: .......is, therefore, necessary to remand the matter to the assessing authority in this regard and give liberty to the assessee and the Revenue to place before it further evidence. To effectuate this, the order of the Tribunal, to the extent that it relates to free units, needs to be set aside. 5. Order on the appeals accordingly. 6. No order as to costs.
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