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2000 (8) TMI 769 - AT - Central ExciseExtract: .......heir name or not is required to be gone into, we are of the view that the matter needs to go back to the original adjudicating authority for de-novo decision in the light of the observations made by us as above. 14. emsp As such, after allowing the Stay Petition unconditionally, we set aside the impugned order and allow the appeal by way of remand.
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