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2002 (12) TMI 294 - CEGAT, CHENNAIExtract: .......onsideration. The Ld. Commissioner shall give all reasonable opportunity to the appellants to produce any additional evidence which they want to produce and any judgment they want to rely in support of their case before the Commissioner. The appeal, therefore, succeeds by way of remand. The stay petition also gets disposed off. Ordered accordingly.
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