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2001 (3) TMI 495 - AT - Central ExciseExtract: .......ity to arrive at his satisfaction in terms of the concerned provisions with rules with regard to the admissibility of the Modvat credit by giving cogent reason in a de novo order. The party shall be afforded a reasonable opportunity of hearing before taking a final view in the matter. 7. emsp The appeal is thus allowed by remand in the above terms.
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