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2006 (7) TMI 394 - CESTAT, BANGALOREExtract: .......ore, the matter was remanded for de novo and as such this judgment is not having any bearing on the facts of the case. The orders passed by the Commissioner (Appeals) are not legal and proper and hence the same are set aside by allowing both the appeals. (Operative portion of the order has been pronounced in the open court on completion of hearing)
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