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2006 (8) TMI 403 - CESTAT, NEW DELHIExtract: .......the pre-deposit of duties and penalties and the matter is remanded to the Adjudicating authority to decide afresh after affording an opportunity of Cross-examination of witnesses and of personal hearing to the applicants. Appeals are disposed of by way of remand. Applicants are also directed to appear before the Adjudicating authority on 25-9-2006.
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