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2002 (2) TMI 1083 - CEGAT, MUMBAIExtract: ....... We are therefore of the view that this is a fit case for setting aside the impugned order and remanding the case to the Commissioner (Appeals) for fresh decision, first on the application filed in terms of Section 35F of the Central Excise Act, and thereafter on the appeal itself. We order accordingly. 3. emsp The appeal is thus allowed by remand.
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