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1983 (9) TMI 204 - AT - Central ExciseExtract: .......ification No. 7/80 (having regard to what we have stated in para 13 above), or (b) it would be open to the excise authorities even at this stage to initiate fresh proceedings on the basis that the earlier decisions on the respective classification lists were taken without considering certain material facts, which might have led to a different view.
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