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2008 (2) TMI 694 - CESTAT, AHMEDABADExtract: .......uce further evidence in their support including evidence, if any, to show that the report of M/s. Atlas Inspection Services Ltd., Iran relates to the disputed consignments. The Commissioner shall give a reasonable opportunity of hearing before deciding the issue. 8. emsp Thus, appeals are allowed by way of remand. (Pronounced in Court on 18-2-2008)
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