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2004 (5) TMI 386 - CESTAT, KOLKATAExtract: .......to be considered as the date of application for the purposes of interest. As such, we set aside the impugned Orders and remand the matter to the original adjudicating authority with directions to re-decide the issue in the light of the above decisions and our observations made in the preceding paragraph. The appeal is thus allowed by way of remand.
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