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2001 (1) TMI 387 - AT - Central ExciseExtract: .......showing clearance in statutory records, and without payment of Central Excise Duty. As the Commissioner (Appeals) has not decided the matter on merit and had set aside the Adjudication Order on the ground of limitation, the matter is remanded to him for deciding the matter afresh on merit. The appeal of the Revenue is thus allowed by way of remand.
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