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2001 (12) TMI 830 - CEGAT, MUMBAIExtract: .......w for issue of notice. 5. emsp The appeal is accordingly allowed and the impugned order set aside. The Commissioner shall, after considering the evidence that the appellant may produce before him within two months from the receipt of this order, and giving it a reasonable opportunity of being heard, pass orders on the notice in accordance with law.
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