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2001 (3) TMI 419 - CEGAT, BANGALOREExtract: .......erein can be determined. Since this has not been done, we cannot uphold the order. The same is therefore set aside and matter remanded back for de novo adjudication. Since goods are under clearance, we direct the proceedings to be taken up by the Commissioner and completed as soon as possible. Appeal is allowed as remanded for de novo adjudication.
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