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1993 (2) TMI 215 - AT - Central ExciseExtract: .......it in the orders of the authorities below, which appear to have been passed without applying the mind to the facts before them. I allow the appeal and direct the Assistant Collector to give effect to the Tribunal rsquo s order by way of consequential refund of not only the duty amount but also the other dues paid in terms of the adjudication order.
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