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2001 (5) TMI 849 - CEGAT, BANGALOREExtract: .......s urged before us in the cases filed by both sides. We leave the same open to be urged before the Adjudicating Authority in the remand proceedings. 5. emsp In view of our finding, we set aside the order and allow both the appeals (i.e. E/440/95 and E/1602/96 and dispose of the cross objection E/Cr/75/2001) by way of Remand for de novo Adjudication.
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