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2003 (6) TMI 138 - CESTAT, NEW DELHIExtract: ....... the case of Commissioner of Central Excise, Coimbatore v. Jawahar Mills Ltd. (supra). Therefore, in respect of these items, the matter is remanded to the adjudicating authority for de novo adjudication. The adjudicating authority will decide after affording an opportunity of hearing to the respondents. The appeal is disposed of as indicated above.
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