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2001 (4) TMI 333 - AT - Central ExciseExtract: ....... following only one option was not sustainable. This bunch of appeal is allowed. The matters are remanded back to the jurisdictional Commissioner (Appeals). He will grant another opportunity to the appellant to be heard and then proceed to decide the issue afresh, in terms of our observations above. 9. emsp The appeals are allowed by way of remand.
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