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2002 (7) TMI 715 - CEGAT, NEW DELHIExtract: .......he impugned order of the Commissioner is set aside and the matter is remanded back to her for passing a de novo speaking order in the matter. The appellants shall be afforded a reasonable opportunity of making written representation and personal hearing before taking the final view in the matter. The appeal is thus allowed by remand in these terms.
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