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2001 (12) TMI 729 - CEGAT, MUMBAIExtract: .......tative has no objection to the matter being remanded. 3. emsp The appeal is allowed and the impugned order set aside. The Commissioner, shall after considering the materials that the appellant may produce within the time specified in the preceding paragraph, as also the material that the department may rely upon, pass orders in accordance with law.
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