2002 (6) TMI 404

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..... er : G.A. Brahma Deva, Member (J) (Oral)]. This appeal arises out of and is directed against the order-in-original passed by the Commissioner, Hyderabad. 2. Both the sides fairly conceded that issue involved herein has already been considered by the Supreme Court in the case of CCE, Vadodra v. Dhiren Chemical Industries reported in 2002 (139) E.L.T. 3 (S.C.) = 2002 (101) ECR 1. The Counsel .....

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..... referred to by the Counsel has not been considered by the authorities below and for the first time, the Counsel is placing this Circular before the Tribunal. In view of this factual position, we are of the view that this matter will have to go back for reconsideration to examine applicability of the Circular to the facts of this case. In the view we have taken, the matter is remanded to the adjud .....

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