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2001 (5) TMI 294 - CEGAT, NEW DELHIExtract: ......., therefore, set aside the proceedings covered by the Additional Commissioner rsquo s letter and allow this appeal by way of remand. The Commissioner of Central Excise shall dispose of the Remission applications by way of a speaking order in writing in terms of Rule 49, after affording a reasonable opportunity of personal hearing to the appellants.
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