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2008 (12) TMI 443 - CESTAT, KOLKATAExtract: ....... the process of adjudication and submit the necessary import documents and details to the Adjudicating Authority. Before passing a fresh Order, the Adjudicating Commissioner shall give a reasonable opportunity of hearing to the Appellants. The Appeal is thus allowed by way of remand. (Operative part of the Order pronounced in the court on 16-12-08)
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