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1998 (1) TMI 150 - CEGAT, NEW DELHIExtract: .......ntral Excise Act, 1944. 11. emsp For the reasons indicated above, we set aside the impugned order and remand the case to the jurisdictional adjudicating authority for passing a fresh order in accordance with the findings recorded by us and after considering the impact of the provisions of Section 11B(ii) of the Act. Appeals are accordingly allowed.
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