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1993 (6) TMI 155 - AT - Central ExciseExtract: ....... matter to the adjudicating authority for de novo adjudication, in accordance with law. We direct that while re-adjudicating the case the appellants should be granted personal hearing and full opportunity to account for the disputed quantity of the goods with reference to their private records. 9. The appeal is, therefore, allowed by way of remand.
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