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1984 (6) TMI 252 - AT - Central ExciseExtract: ........ The Department shall have the opportunity of rebutting the evidence adduced by the respondent and then the Collector (Appeals) Central Excise, shall pass fresh orders in accordance with law. The appeal by the Department is thus allowed and the matter remanded to the Collector of Central Excise (Appeals) for de novo consideration and adjudication.
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