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1987 (9) TMI 166 - CEGAT, NEW DELHIExtract: .......ations regarding the nature of the machine cleared has to be done, we find it a fit case for remand. We, therefore, direct the lower authority to adjudicate the case de-novo in the light of our findings above after giving the appellants an opportunity of hearing and to produce evidence. The appeal is therefore, allowed by remand of the above terms.
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