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1983 (7) TMI 197 - AT - Central ExciseExtract: .......sis. 12. In the result, these appeals are allowed and the orders passed by the Collector (Appeals) are set aside and the matters are remanded to the Collector (Appeals) for disposal in accordance with law and in the light of the observations contained in this order. I also permit the parties to the appeal to adduce fresh evidence if they so choose.
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