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1996 (11) TMI 195 - CEGAT, NEW DELHIExtract: .......king all the relevant considerations into account, we remand this matter to the jurisdictional Commissioner of Central Excise for de novo consideration in the light of our above observations. The order passed by the Collector of Central Excise is set aside with the above direction. 8. emsp The appeal of the Revenue is thus allowed by way of remand.
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