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1998 (5) TMI 71 - AT - Central ExciseExtract: .......of the Tribunal rsquo s Order in the case of Jaydee Agro Chemicals and Others cited supra, we set aside the impugned orders and remand the matters to the Commissioner of Central Excise (Appeals) for decision on merits after giving the assessees an opportunity of being heard in person. 5. emsp In the result, the Appeals are allowed by way of remand.
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