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1990 (5) TMI 163 - CEGAT, CALCUTTAExtract: .......e reasoning given by the Deputy Collector and then to proceed to pass appropriate orders in this regard. Accordingly, the appeal is allowed by way of remand to the learned Collector of Customs and Central Excise (Appeals) for hearing the appellants in this regard and to pass appropriate orders in the light of the observations mentioned above by us.
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