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1988 (2) TMI 214 - AT - Central ExciseExtract: .......so give the opportunity of personal hearing to the appellants before taking de-novo decision. 14. In the light of the foregoing discussions, the impugned order is set aside and the matter is remanded to Assistant Collector for de-novo examination. He should complete the de-novo proceedings within three months from the date of receipt of this order.
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