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2009 (7) TMI 1074 - CESTAT BANGALOREExtract: ....... the learned Commissioner (Appeals) seems to be in time. Since the learned Commissioner (Appeals) has not passed any order on merits of the case, I remand the matter to the learned Commissioner (Appeals) to consider the issue afresh and decide the issue on merits. Thus, the appeal is allowed by way of remand. (Pronounced and dictated in open Court)
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