1994 (8) TMI 49

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..... both by the assessee and the Collector of Customs and Central Excise, Cochin. Having heard learned Counsel on both sides and with their agreement, the order under appeal is set aside and the appeal upon which the order was made is restored to the file of the Tribunal so that the Tribunal may hear and decide it afresh. 2. We are satisfied that this is the proper order to pass because the Tribunal .....

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