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2002 (2) TMI 550 - CEGAT, NEW DELHIExtract: ....... being heard in person and producing evidence in their defence. 11. emsp Since it is an old matter the learned Commissioner (Appeals) concerned shall decide the issue within four months from the date of receipt of this order. The appellants shall co-operate in expeditious disposal of the appeal. 12. emsp The appeal is thus allowed by way of remand.
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