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2006 (3) TMI 510 - CESTAT, CHENNAIExtract: .......e lower appellate authority. Accordingly, we set aside the impugned order and remand the case to the Commissioner (Appeals) with a direction to pass a fresh speaking order in accordance with law after giving the party a reasonable opportunity of being heard. 4. emsp The appeal stands allowed by way of remand. (Dictated and pronounced in open Court)
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