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2001 (10) TMI 1096 - CEGAT, MUMBAIExtract: .......e issue back to the Assistant Commissioner for adjudication de novo. 10. emsp In this conviction we set aside the orders passed by him and remand the proceedings back to the Commissioner (Appeals) with the directions that he shall go into the issues as discussed by us above placing reliance on the relevant case law and to pass an appropriate order.
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