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2007 (4) TMI 589 - CESTAT, AHMEDABADExtract: ....... Circular for the retrospective period. 4. emsp In view of the above, we set aside the impugned orders and remand all the matters to the original adjudicating authority for fresh decision in the light of the ratio of the Larger Bench as well as the subsequent decision in the case of Alkem Laboratories Ltd. referred supra. (Pronounced in open Court)
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