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2000 (1) TMI 110 - CEGAT, MADRASExtract: .......d person is being remanded for de novo consideration to the Commissioner (Appeals) concerned. He shall hear the appellants afresh, examine all the evidence that they may wish to place before him in addition to what is already on record and then proceed to issue a speaking order on this issue alone. 16.The appeals are disposed of in the above terms.
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