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2007 (4) TMI 561 - CESTAT, CHENNAIExtract: .......o them. Hence the determination of ACP under challenge is set aside and the Commissioner is directed to determine the ACP of the appellants afresh for the period covered by the aforesaid letter dated 16-9-97 after giving them a reasonable opportunity of being heard. The appeal stands allowed by way of remand. (Dictated and pronounced in open Court)
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