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2006 (3) TMI 643 - CESTAT, CHENNAIExtract: .......ch service of order on the assessee, the party should be given an opportunity to inspect the same, in their endeavour to establish that their appeal before the Commissioner (Appeals) was not delayed. In this view of the matter, we set aside the impugned order and remand the case to the Commissioner (Appeals). (Dictated and pronounced in open Court)
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