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2001 (4) TMI 336 - AT - Central ExciseExtract: .......o not find that the Commissioner (Appeals rsquo ) order would sustain on the second ground. The appeal on this aspect is allowed and the issue is remitted back to the jurisdictional Asstt. Commissioner who will examine the contracts and their continuity and then pass appropriate orders deciding the case on merits. The appeal is thus partly allowed.
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