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2009 (2) TMI 518 - CESTAT, CHENNAIExtract: .......r is set aside and the matter remitted to the lower appellate authority to decide the case on merits. Needless to say that the appellants shall be afforded an opportunity of effective hearing before a fresh decision is taken. The appeal is allowed by way of remand. The stay application also gets disposed off. (Dictated and pronounced in open court)
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