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2002 (4) TMI 757 - CEGAT, NEW DELHIExtract: .......view that the matter would call for going back to the original authority for reconsideration of these facts and recording his finding afresh. Consequently, the impugned order is set aside and the matter remanded to the original authority for de novo adjudication as per the preceding observations. The appeal is thus allowed by remand in these terms.
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