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1999 (1) TMI 120 - COMMISSIONER OF CENTRAL EXCISE & CUSTOMS (APPEALS)Extract: .......cts. 6. emsp In view of the above discussion I remand case back to adjudicating authority for de novo decision after taking into consideration the private records maintained by the appellants in regards to receipt of the inputs in factory premises and its utilisation in final product. 7. emsp Accordingly, the appeal is disposed of by way of remand.
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