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2002 (4) TMI 404 - CEGAT, MUMBAIExtract: .......r for decision by the Bench. 4. emsp On considering the submissions made and perusing the cited decision, we find force in the appellants rsquo plea regarding lack of jurisdiction. Hence, we set aside the impugned order and remand the case to the Commissioner having jurisdiction to adjudicate the notice. The appeal is thus allowed by way of remand.
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