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2001 (12) TMI 645 - CEGAT, CHENNAIExtract: .......de novo consideration. The Commissioner (Appeals) shall call for records, if necessary, in this regard from the original authority and also to take all evidences on record and after observing principles of natural justice decide the case de novo. The Commissioner (Appeals) shall also take Revenue rsquo s pleas in the matter while deciding the case.
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