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2000 (5) TMI 639 - CEGAT, CHENNAIExtract: .......erefore, we have no other alternative but to set aside the order impugned and remand the matter to the jurisdictional Commissioner for a de novo consideration of the matter, after considering the present appellant rsquo s submissions including those that may be given at the time of hearing them. The appeals are allowed by way of remand accordingly.
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