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2003 (8) TMI 425 - CESTAT, KOLKATAExtract: .......ng authorities with directions to them to supply the copy of the statement of Shri Agarwal to the appellants and then re-adjudicate the matter. Needless to say that before the decision the appellants would be given an opportunity of hearing in accordance with the principles of natural justice. All the four appeals are thus allowed by way of remand.
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