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2002 (1) TMI 531 - CEGAT, NEW DELHIExtract: .......riginal authority by the Commissioner (Appeals) for de novo consideration. In view of the facts presented before us as discussed above, the original authority shall also take into consideration the above facts after conducting due verification and pass the order afresh in law and on facts. 11. emsp The appeal is thus disposed of in the above terms.
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