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1997 (11) TMI 354 - AT - Central ExciseExtract: .......ower authorities had not gone into the merits of claims. 4. emsp We set aside the impugned orders and remand the claims to the jurisdictional adjudicating authority for decision afresh on merits after giving appellant an opportunity of personal hearing. 5. emsp Appeal is allowed. Cross objection being supportive of the impugned orders is dismissed.
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