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1999 (8) TMI 266 - CEGAT, NEW DELHIExtract: ....... the assessee. We set aside the impugned Order-in-Appeal and remand both these matters to the jurisdictional Commissioner of Central Excise (Appeals), who should offer opportunity to both the sides to present their case before passing a speaking appealable order as per law. Thus, both these appeals are allowed by way of remand. Ordered accordingly.
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