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1997 (3) TMI 242 - CEGAT, NEW DELHIExtract: .......e has to go back to the adjudicating authority for determination of value and duty payable. 11. emsp The impugned order is set aside and the case is remanded to the jurisdictional adjudicating authority for decision afresh in accordance with law and the observations in this order after granting personal hearing to the respondent. Appeal is allowed.
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