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2003 (4) TMI 418 - CEGAT, MUMBAIExtract: .......een passed based upon the verification report, which was not made available to the appellants, I set aside the same, and remand the case to the jurisdictional Commissioner for fresh decision after supplying a copy of the verification report to the appellants and hearing them before passing fresh orders. 4. emsp The appeal is thus allowed by remand.
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