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2000 (10) TMI 169 - CEGAT, CHENNAIExtract: .......r manufacture and/or export has to be established and determined afresh. 6. In view of our findings, we would set aside the order and remand it back to the Adjudicator to re-decide the matter after following the instructions in the Ministry s circulars and thereafter granting a hearing to the appellants. Appeal allowed on remand in the above terms.
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