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1986 (10) TMI 228 - CEGAT, CALCUTTAExtract: .......t has been stated above, this order of the learned Collector dated 15-7-1982 is set aside and the case is remanded back for de novo adjudication in accordance with law to the learned Collector of Central Excise having jurisdiction, after giving the appellant an opportunity of being heard. 8. Appeal is allowed. (Announced in open court on 3-10-1986)
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