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2003 (7) TMI 458 - CESTAT, NEW DELHIExtract: .......Exemption is also remanded to the adjudicating authority. The impugned order is set aside and the matter is remanded to the adjudicating authority for deciding afresh after affording an opportunity of being heard to the appellant. Both the sides are at liberty to produce evidence in support of the claim. The appeal is disposed off by way of remand.
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