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2002 (12) TMI 82 - SC - Central Excise
Extract:
.......elationship between the three units, as found by the Tribunal, and remand the appeals back to the Tribunal for the limited purpose of deciding the applicability of the Circular referred herein above. 8.The appeals are, therefore, allowed and remanded for the fresh disposal by the Tribunal in accordance with law to the extent indicated herein above.