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2004 (8) TMI 431 - CESTAT, MUMBAIExtract: .......asis to invoke the aforesaid Para 7 and found that the order-in-original is not speaking order. He also observed that taking such a hard step without giving enough opportunity to show cause is contrary to the principles of equity. 5. emsp Keeping in view the above, we dismiss the appeal filed by the Revenue and restore the registration certificate.
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