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1999 (2) TMI 281 - CEGAT, MADRASExtract: ........ We, therefore, set aside the impugned Order-in-Original as well as Order-in-Appeal and remand the matter to the original authority for de novo consideration of the same. While doing so, the original authority shall also keep in consideration the Board rsquo s Circular No. 226/60/96-CX, dated 3-7-1996. 7. emsp The appeals succeed by way of remand.
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