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2002 (5) TMI 439 - CEGAT, NEW DELHIExtract: .......n in the above referred cases. 6. emsp Consequently, the impugned order of the Commissioner (Appeals) is set aside and the matter is remanded to the adjudicating authority for fresh decision in accordance with the law, in the light of the discussions made above, after hearing both the sides. The appeal of the appellants is allowed by way of remand.
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