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1976 (10) TMI 42 - CGOVT - Central ExciseExtract: .......ners and that the product had been sold outside to a very few parties. The order-in-appeal does not give any clear or considered finding based on an analysis of facts on record leading to the aforesaid conclusion. In the circumstances the Government remand the case to the Appellate authorities for passing a speaking order on the merits of the case.
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