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2008 (2) TMI 713 - CESTAT, MUMBAIExtract: ....... above, the impugned order is set aside and without giving any opinion on the merits of the case, the matter is remanded back to the learned Commissioner (Appeals) to reconsider the issue afresh after granting opportunity of personal hearing to the appellant. 8. emsp Appeal allowed by way of remand to the Commissioner (Appeals). (Dictated in Court)
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