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2000 (12) TMI 578 - CEGAT, CHENNAIExtract: .......computation and as to whether such an extent of goods were manufactured and cleared besides all the pleas raised by the appellants before us and that would be raised before the Commissioner in de novo proceedings. 12. emsp Thus, the impugned order is set aside and matter remanded for de novo consideration and the appeal is allowed by way of remand.
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