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2007 (11) TMI 502 - CESTAT, BANGALOREExtract: ....... Commissioner are not legal and proper. The Commissioner rsquo s orders are set aside and all the three appeals are remanded to the Commissioner to decide the cases on merit after granting an opportunity of hearing to the appeals. Matter shall be disposed of within three months from the receipt of this order. (Pronounced and dictated in open Court)
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