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2001 (11) TMI 493 - CEGAT, MUMBAIExtract: .......ey should have been heard before the impugned order was passed. Since the order has been passed without granting them an opportunity of being heard, we set aside the impugned order and remand the case back to the Adjudicating Authority for fresh decision, after extending an opportunity of being heard. 4. emsp The appeal is, thus, allowed by remand.
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