1997 (7) TMI 145

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..... Dated:- 29-7-1997 - J.S. Verma, CJI and B.N. Kirpal, J. [Order]. - These appeals are against the decision of the Tribunal. We find that the requisite facts on the basis of which the controve .....

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..... a decision on the point whether the goods are exigible to excise duty. The appropriate course therefore is to remit these matters to the adjudicating authority for a fresh decision in accordance with .....

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