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2005 (9) TMI 479 - CESTAT, CHENNAIExtract: .......he same is sustained. 12. emsp The cross-objection stands disposed of in the above terms. It is made clear that, while dealing with the issue remanded by this order, the original authority shall carefully examine the evidence adduced by the assessee and shall give them a reasonable opportunity of being heard. (Dictated and pronounced in open Court)
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