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1996 (12) TMI 77 - SC - Central ExciseExtract: .......he Collector so that they can adduce fresh evidence in support of their case. In the view of the matter, we remand this case back to the jurisdictional Collector to rehear and decide the case afresh. The parties will be at liberty to produce fresh evidence, if so advised. 5. The appeal is disposed of accordingly. There will be no order as to costs.
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