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2001 (4) TMI 347 - AT - Central ExciseExtract: ....... by the Commissioner (Appeals) to him for fresh decision. The Assistant Commissioner will decide the matter after affording opportunity of hearing to both the sides. 5. emsp Consequently, the impugned order of the Commissioner (Appeals) accordingly stands modified and the appeal of the appellants is disposed of in the above terms, by way of remand.
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