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1997 (12) TMI 269 - CEGAT, NEW DELHIExtract: .......in the light of the findings recorded above. We, therefore, set aside the impugned orders and remand the cases to the jurisdictional adjudicating authority for decision afresh in the light of the observations contained in this order and after giving the appellant an opportunity of producing evidence and of personal hearing. The appeals are allowed.
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