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2001 (5) TMI 272 - AT - Central ExciseExtract: .......d by Commissioner (Appeals) is not sustainable and the same is set aside. The matter is remanded to the Original Authority for de novo adjudication in the above terms. The appellants shall be afforded a reasonable opportunity of hearing before taking a final view in the matter. 5. emsp The appeal is thus allowed by way of remand in the above terms.
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