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2003 (3) TMI 520 - CEGAT, KOLKATAExtract: ....... deserves to be set aside on this short ground. Accordingly, after allowing the Stay Petition unconditionally, we set aside the impugned Order and remand the appeal to the Commissioner for fresh decision. Needless to say that the appellants would be given an opportunity to put forth their case in person. The appeal is thus allowed by way of remand.
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