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2000 (1) TMI 189 - CEGAT, NEW DELHIExtract: .......has to be remanded back to the jurisdictional Commissioner of Central Excise who after ascertaining the actual nature of the goods in dispute should re-adjudicate the matter after providing an opportunity to the appellants to present their case and then pass a speaking appealable order as per law. Both the appeals are thus allowed by way of remand.
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