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2009 (2) TMI 633 - CESTAT, NEW DELHIExtract: ....... Commissioner (Appeals) is condoned. We find that the impugned order was passed without going into the merits of the case. Accordingly, we set aside the impugned order and matter is remanded back to the Commissioner to decide on merits. 6. emsp Both the appeals are allowed by way of remand. (Order dictated and pronounced in open court on 17-2-2009)
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