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2013 (12) TMI 1511 - CESTAT BANGALOREExtract: .......nt succeeds would be that the appeal is in time and appellant would not get any other benefit. In the result, the impugned order is set aside and matter is remanded to the Commissioner (Appeals) who shall allow cross-examination of the witnesses and proceed to decide the matter afresh after giving opportunity to the appellant to present their case.
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