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2006 (3) TMI 163 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: ......., the petition succeeds. The order dated October 31, 2005 rendered by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, in No. C/M/797/05, C/ROA/157/05 in Appeal No. C/414/02 is hereby set aside. The matter is remanded to the Tribunal for disposal on merits and in accordance with law. Rule is made absolute. There shall be no costs.
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