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2004 (9) TMI 495 - CESTAT, NEW DELHIExtract: .......msp In the result, the matter has to be go back for finalization of the provisional assessment and passing of an order by the competent authority. Accordingly, the impugned order is set aside and the case is remitted to the jurisdictional competent authority for finalization of provisional assessment. 5. emsp The appeal is allowed by way of remand.
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