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2007 (9) TMI 487 - CESTAT, MUMBAIExtract: .......mers or other technical expert and also permit the respondents to produce any such literature or opinion in their favour. The adjudicating authority shall look into all these material and thereafter decide the eligibility to exemption. All issues are kept open. 9. emsp The appeal is allowed by way of remand. (Order pronounced in Court on 21-9-2007)
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