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2001 (6) TMI 314 - AT - Central ExciseExtract: .......ment of that section. We find no merits in the present appeal of the Revenue on this account. (d) Since we are proposing to remand the matter back, all the issues are kept open along with the issue of who was the manufacturer. 4. emsp In view of our finding, we set aside the order and allow these two appeals for de novo adjudication in above terms.
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