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2005 (2) TMI 641 - CESTAT, BANGALOREExtract: .......und to deal with the Revenue rsquo s appeal just as he dealt with the assessee rsquo s appeal on merits. He did not do so. 5. emsp The order of the Commissioner (Appeals) is set aside and the matter is remanded for fresh consideration on merits after intimating the date of hearing to both the parties. 6. emsp The appeal is allowed by way of remand.
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