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2005 (9) TMI 185 - AT - Central ExciseExtract: .......inst the assessee and allow their appeal by way of remand, directing the Commissioner to readjudicate the case in accordance with law after considering the alternative plea of the assessee. Needless to say, the assessee shall be given a reasonable opportunity of being heard. (Operative portion of the order was pronounced in open Court on 27-9-2005)
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