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1994 (7) TMI 157 - CEGAT, NEW DELHIExtract: .......been no finding on the points as noted above and for proper disposal, all such findings, we feel, are necessary. In the circumstances, we set aside the impugned order and remand the matter to the Collector for going into the aspect of classification of the yarn afresh in accordance with law and after giving the appellants an opportunity of hearing.
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