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2009 (1) TMI 631 - CESTAT, CHENNAIExtract: .......r, this request will have to be put forth before the Commissioner to whom the case is remitted. Their request for raising additional grounds is also to be considered by the Commissioner. We are only remanding the case without passing any order on merits. In the result the appeals are allowed by way of remand. (Dictated and pronounced in Open Court)
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