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1997 (5) TMI 187 - AT - Central ExciseExtract: .......er authorities and for that reason it has to go back to the appropriate authority. 11. emsp For the reasons indicated above, we set aside the impugned orders and remand the case to the jurisdictional adjudicating authority for decision afresh after giving an opportunity to the appellant to produce records and of personal hearing. Appeal is allowed.
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