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2003 (12) TMI 192 - AT - Central ExciseExtract: ....... considered as urban area. In view of this factual discrepancy, we are remanding the matter to the concerned adjudicating authority to find out, notification if any, has been issued by the proper Government and subject to that he may pass a suitable order on providing an opportunity to the assessee. Thus, these appeals are allowed by way of remand.
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