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2005 (2) TMI 363 - CESTAT, BANGALORE
Extract:
.......ecision on merits has been recorded by the lower authority, we set aside the impugned order and remand the case for fresh decision on merits to the Commissioner (Appeals) who shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. 4. The appeal is thus allowed by remand. (Dictated in Court)