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2005 (12) TMI 398 - CESTAT, CHENNAIExtract: .......-application of mind and the same is set aside. Ld. Commissioner (Appeals) is directed to dispose of Shri Ramasamy rsquo s appeal afresh in accordance with law and in the light of this order, after giving him a reasonable opportunity of being heard. Thus, Appeal No. E/974/2004 stands allowed by way of remand. (Dictated and pronounced in open Court)
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