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1992 (12) TMI 140 - CEGAT, BOMBAYExtract: .......er. It is necessary to examine the explanation of the appellants point-by-point and then to pass the speaking order. The orders of the lower authorities are accordingly set aside and the matter is remanded to the Assistant Collector of Central Excise, Goa for fresh adjudication in accordance with the law, after granting a hearing to the appellants.
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