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2005 (5) TMI 470 - CESTAT, MUMBAIExtract: ....... matter to the Deputy Commissioner for fresh adjudication. Needless to say that the appellants would be granted effective opportunity of putting their defence on record, and would also co-operate with the revenue and would not seek unnecessary adjournment. Appeal is allowed by way of remand. Stay petition also gets disposed off. (Dictated in Court)
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