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1996 (2) TMI 157 - SC - Central ExciseExtract: .......hink it proper to set aside the order under appeal. Ordinarily, we would have remanded the matter to CEGAT for being disposed of on merits, but, having regard to the position in law stated in the judgment in C.A. No. 479/82, we think that it is proper for us to allow the appeal before CEGAT. 4. Order on the appeal accordingly. No order as to costs.
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