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2002 (2) TMI 437 - AT - Central ExciseExtract: .......ure) Rules, 1982. For the reasons already recorded, I set aside the impugned order and allow this appeal by way of remand, directing the Commissioner (Appeals) to pass fresh speaking order on the jurisdictional and other issues in terms of the Final Order dated 21-2-98 ibid after affording a reasonable opportunity of being heard, to the appellants.
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