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2001 (4) TMI 683 - CEGAT, NEW DELHIExtract: .......n to make the material relied upon available to the Appellants and to decide the matter afresh after affording a reasonable opportunity of personal hearing to the Appellants. We also direct the Appellants to cooperate with the Department in re-examination of the goods, if considered necessary by the Department. The Appeal is thus allowed by remand.
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