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2002 (6) TMI 478 - CEGAT, NEW DELHIExtract: .......rket. He will also examine the applicability of the notifications as claimed by the assessee. He will provide the appellant an opportunity of personal hearing and presenting their case in defence and then pass appropriate orders in accordance with law. 21. emsp Accordingly, the impugned order is set aside and the appeal is allowed by way of remand.
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