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1997 (1) TMI 287 - CEGAT, MADRASExtract: ....... proper order and in this view, we set aside the order of the learned lower appellate authority and remand the matter to the said authority for de novo adjudication after giving the respondents an opportunity of being heard and also an opportunity to the deptt. to put forth the case if they choose to do. The appeals are therefore allowed by remand.
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