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1987 (4) TMI 299 - CEGAT, NEW DELHIExtract: .......is premature. In the circumstances, we set aside the impugned order and remand the case to the Assistant Collector of Central Excise, Digboi to decide the question of excisability of the goods, finalise the provisional assessment and then impose penalty, if any, warranted in the facts and circumstances of the case according to the provisons of law.
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