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    <description>Classification based on Tribunal decisions later reversed by the Supreme Court or overruled by a Larger Bench could not be sustained on the existing reasoning. The classification issue and related duty demand therefore required reconsideration on the evidence on record and the binding law then applicable. The matter was remanded for de novo adjudication with a fresh speaking order, and the assessee was to be given a reasonable opportunity of hearing in accordance with natural justice.</description>
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