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2001 (4) TMI 345 - CEGAT, BANGALOREExtract: .......ority after taking into consideration the above two decisions of the Tribunal and in decision the case of Karnataka Telecom Ltd., Bangalore if since arrived at. 4. emsp In view of our finding, we allow the Revenue rsquo s appeal as remand for de novo adjudication by the original authority after setting aside the order of the Commissioner (Appeals).
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