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1989 (11) TMI 191 - CEGAT, MADRASExtract: .......de by the appellants into account before passing the impugned order. We, therefore, hold that the order of the learned lower authority is not a proper order and set aside the same and remand the matter to the lower authority for de novo consideration after giving the appellants an opportunity of hearing. The appeal is, therefore, allowed by remand.
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