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2002 (2) TMI 423 - AT - Central ExciseExtract: .......o be set aside. 7. emsp In view of the discussion made above, the impugned order of the Commissioner is set aside and the case is sent back to the adjudicating authority for fresh decision, in accordance with law, after providing sufficient opportunity of hearing to the appellants. 8. emsp As a result, both the appeals are allowed by way of remand.
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