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2003 (5) TMI 442 - CEGAT, NEW DELHIExtract: ....... to cross-examine. Needless to say that a reasonable opportunity of being personally heard shall also be given to the parties by the Commissioner before passing final order and that, in view of the oldness and allied aspects of the case, the final order shall be passed as expeditiously as possible 5. emsp The appeals stand allowed by way of remand.
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