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2003 (5) TMI 341 - CESTAT, NEW DELHIExtract: .......ng authority is set aside and the matter is sent back to the adjudicating authority for fresh decision after affording an opportunity of hearing to the appellants for adducing evidence, if any they wish to submit, for substantiating their defence to the show cause notice. The appeal of the appellants accordingly stands disposed of by way of remand.
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