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2004 (5) TMI 346 - CESTAT, MUMBAIExtract: .......nd remand the case to the Commissioner (Appeals) for passing fresh orders first, on the application filed for modification of the stay order, after extending a reasonable opportunity to the appellants of being heard and thereafter on the appeal, after disposal of the application for modification. 4. emsp The appeal is thus allowed by way of remand.
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