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2000 (4) TMI 458 - AT - Central ExciseExtract: .......oner, which is impugned in this appeal in its entirety and remand the issue for de novo disposal in the light of the observations made earlier in this order. We make it clear that a reasonable opportunity of being heard in the matter should be afforded to the assessee before passing the final order. 7. emsp Appeal is disposed of in the above terms.
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