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2006 (5) TMI 322 - CESTAT, NEW DELHIExtract: .......find that it is a fit case for re-consideration by the Commissioner (Appeals). The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh after affording an opportunity of hearing to the present respondent. The appeals are disposed of by way of remand. (Dictated and pronounced in open Court on 24-5-06)
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