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2002 (1) TMI 1031 - AT - Central ExciseExtract: .......giving all the evidence on which such allegation is based. This would enable M/s. SAIL depot to contest the allegation of passing on the excess amount of the Modvat credit. Both the sides shall be afforded a reasonable opportunity of hearing before taking a final view in the matter. 5. emsp The appeals are thus allowed by remand in the above terms.
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