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2007 (3) TMI 566 - CESTAT, CHENNAIExtract: .......3/2005 dated 4-10-2005 and, after setting aside the impugned order, direct learned Commissioner (Appeals) to dispose of the assessee rsquo s appeal on merits in accordance with law after giving them an opportunity of being heard and without insisting on pre-deposit. The appeal stands allowed by way of remand. (Dictated and pronounced in open Court)
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