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2013 (12) TMI 1617 - CESTAT MUMBAIExtract: .......r appellate authority for consideration of appeal on merits. Accordingly, we remand the matter back to lower appellate authority for consideration of the appeal on merits after giving a reasonable opportunity to the appellant of being heard. 5. Thus, the appeal is allowed by way of remand. Stay petition is also disposed of. (Dictated in Court)
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