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2004 (4) TMI 349 - CESTAT, NEW DELHIExtract: .......ssed without affording an opportunity of hearing to the Department. Therefore, the impugned order is set aside and the matter is sent back to the adjudicating authority for re-examining the case, in the light of the additional documents filed by the respondents, after hearing both the sides. The appeal of the Revenue accordingly stands disposed of.
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