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1997 (6) TMI 170 - CEGAT, NEW DELHIExtract: .......cessing units and the disposal thereof and arrive at the figure of shortage if any after giving the appellant opportunity of explaining the total receipts and disposals. The adjudicating authority shall pass the order in accordance with law. The case law is not being discussed in view of the remand order. The appeal is, therefore, allowed by remand
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