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2001 (12) TMI 747 - CEGAT, NEW DELHIExtract: .......s made by both the sides, in our view, needs reconsideration by the Adjudicating Authority. We, therefore, remand the matter to the Adjudicating Authority for afresh adjudication after considering the submissions made before him and by passing a well reasoned speaking order in accordance with law. Both the appeals are thus allowed by way of remand.
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