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2003 (5) TMI 368 - CEGAT, BANGALOREExtract: .......o remand the matter. 5. emsp On a careful consideration of the facts and circumstances, the matter is remanded to the concerned adjudicating authority to examine the issue afresh in line with the circular referred to above and to pass an order accordingly on providing an opportunity to the party. Thus, this appeal is disposed of in the above terms.
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