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2003 (6) TMI 366 - CESTAT, NEW DELHIExtract: .......e due regard to the above documentary evidence from the State Excise authorities. 6. emsp In the result, the impugned order is set aside and this appeal is allowed by way of remand. The jurisdictional Commissioner shall pass a fresh speaking order on the remission applications as above after giving the party a reasonable opportunity of being heard.
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