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2002 (6) TMI 542 - CEGAT, NEW DELHIExtract: .......case no effective and reasonable opportunity has been given to the Appellant of being heard, the matter is remanded to the Adjudicating Authority for a fresh adjudication after considering the reply, if any, filed by the Appellants and after affording them a reasonable opportunity of being heard. 5. emsp The Appeal is thus allowed by way of remand.
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