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1990 (2) TMI 223 - AT - Central ExciseExtract: .......ribed above, there are no findings of the lower authority. In view of what we have discussed above, the lower authority rsquo s order is not maintainable and we, therefore, set aside the same and remand the matter to the lower authority for de novo adjudication, in the light of our observations after giving the appellants an opportunity of hearing.
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