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2006 (3) TMI 465 - CESTAT, BANGALOREExtract: .......e order is not correct and legal. The impugned order is set aside and the matter remanded to Commissioner (A) to decide the matter on merits after affording an opportunity of hearing to the assessee in terms of principles of natural justice and decide the matter within 4 months from the receipt of this order. (Pronounced and dictated in open Court)
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