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1994 (1) TMI 142 - CEGAT, NEW DELHIExtract: .......sion unfettered by anything else. From this it follows that even the narration of facts in an adjudication order has to be drafted by the adjudicating officer himself. 8. emsp In short, the matter is remanded to the Collector for de novo adjudication. A copy of this order be also sent to the Chairman, Central Board of Excise and Customs, New Delhi.
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