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2003 (3) TMI 207 - CEGAT, NEW DELHIExtract: ....... the Appellants except mainly referring to the reasons which led to the enactment of Section 3A of the Act. We are, therefore, constrained to remand both the matters to the Adjudicating Authority to determine the actual production on the basis of evidence which may be adduced by both the sides. 7. Thus both the appeals are allowed by way of remand.
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