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1999 (5) TMI 126 - AT - Central ExciseExtract: .......ty of the appellant herein on the basis of actual production in terms of Section 3A(4) of the Central Excise Act, 1944 after considering the evidence and material to be placed before him by the assessee and after extending a reasonable opportunity to the assessee of being heard in support of his case. 5. The appeal is thus allowed by way of remand.
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