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2006 (3) TMI 579 - CESTAT, CHENNAIExtract: ....... CHA failed to get an order on their appeal. It is this anomalous situation which requires to be sorted out today and, we do this by setting aside the order of the Commissioner (Appeals) and directing him to dispose of the CHA rsquo s appeal on merits after giving them a reasonable opportunity of being heard. (Dictated and pronounced in open Court)
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