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2002 (9) TMI 572 - CEGAT, MUMBAIExtract: .......cause notice. In doing so both authorities committed judicial improprieties. 6. emsp This appeal is allowed. The proceedings are remanded to the Commissioner (Appeals) who shall hear the appellants without insisting any pre-deposit and shall pass appropriate orders based on the allegation made in the show cause notice and citations made before him.
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