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2004 (11) TMI 227 - CESTAT, NEW DELHIExtract: .......been examined by the lower authorities, we remand the matter to the jurisdictional Adjudicating Authority with the direction to examine whether the benefit of exemption under Notification No. 5/98 is available to the impugned product after affording a reasonable opportunity of hearing to the appellants. The Appeal is disposed of in the above terms.
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