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2004 (5) TMI 503 - CESTAT, MUMBAIExtract: .......at, this matter needs to be remanded back to the adjudicating authority for passing fresh orders on merits. 7. emsp Accordingly we allow the revenue appeal by remanding the matter to the adjudicating authority for passing fresh orders, after following the principles of natural justice. The orders of the lower authorities are consequently set aside.
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