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2004 (3) TMI 162 - AT - Central ExciseExtract: .......roduced a registration certificate which certainly needs verification by the adjudicating authority. Accordingly, on this aspect, we remand the matter to the jurisdictional Adjudicating Authority to ascertain whether the dealer at Jhansi was registered with the Department or not at the relevant time. All the appeals are disposed of in above manner.
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