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1994 (11) TMI 218 - AT - Central ExciseExtract: ....... have no direct bearing in so far as the appellants are concerned. 28. emsp I, therefore, set aside the impugned orders and remand the matter to the Assistant Collector for de novo consideration, if necessary, after issuing a fresh show cause notice and giving due opportunity to the appellants and others concerned, if any, required to be impleaded.
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