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1999 (9) TMI 177 - AT - Central ExciseExtract: .......ppellants are able to substantiate their claim in the de novo proceedings, appropriate relief may be granted to them. If they fail to do so, the appellants may be heard afresh on their submissions relating to valuation and their claim for exemption under Notification No. 2/95. 13. emsp The Appeal is accordingly allowed by remand in the above terms.
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