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1993 (11) TMI 166 - AT - Central ExciseExtract: .......with reference to the vehicles and the learned lower appellate authority has not gone into any evidence in this regard. In view of the above, we hold that the impugned order is not a proper order and therefore has to be set aside and we remand the matter to the learned lower authority for de novo adjudication in the light of our observations above.
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