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2000 (7) TMI 645 - CEGAT, NEW DELHIExtract: ....... emsp In the result, we set aside the impugned order and remand the case to the jurisdictional Commissioner of Central Excise for fresh decision according to the above guidelines. He shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. 9. emsp The appeal is thus allowed by way of remand.
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