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2006 (11) TMI 520 - CESTAT, MUMBAIExtract: .......r is set aside with a direction that the appeal by the Department against the Assistant Commissioner s orders should be heard de novo on merits by the Commissioner (Appeals) after giving reasonable opportunity to the appellants. 5. emsp Appeals are allowed by way of remand as above. The stay petitions are also disposed off. (Pronounced on 16-11-06)
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