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2002 (1) TMI 537 - CEGAT, BANGALOREExtract: .......as the guidelines issued under Section 37B while passing the order. Accordingly, he may pass an order on providing an opportunity to the party. Thus, these appeals are allowed by way of remand. The party is at liberty to raise all the connected pleas at the time of re-adjudication proceedings. Thus, these appeals are disposed of in the above terms.
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