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1998 (5) TMI 86 - AT - Central ExciseExtract: .......ents in the value. 13. 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 law and in the light of the observations in this order and after giving an opportunity to the appellant of personal hearing. The appeal is allowed.
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