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The High Court of Judicature at Allahabad quashed the impugned order dated 17-10-1979 passed by the Superintendent of Central Excise, Varanasi for not providing reasons for denying the petitioner's exemption benefit. The case is remanded for a fresh decision after giving a reasonable opportunity to both parties. The stay order dated 13-11-1979 is vacated. (Case citation: 1995 (7) TMI 87)
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