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2002 (3) TMI 182 - AT - Central ExciseExtract: .......in terms of Section 11B and finalised as per the provisions of that Section. 7. In view of our findings herein above, we set aside the orders of the Commissioners (Appeals) and of the lower authorities and remand the matter back to the original authority for de novo consideration. The appeals and the stay applications stand disposed of accordingly.
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