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2005 (5) TMI 89 - CGOVT - Central ExciseExtract: .......ifications issued thereunder and the cited Circular is squarely applicable. 5.2. In view of the above facts and circumstances Govt., remands the cases to the original authority for reconsideration of the matter in light of above observations and pass de novo order after hearing the applicants. 6. The Revision Applications dispose of in above terms.
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