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2009 (4) TMI 625 - CESTAT, CHENNAIExtract: .......ations. We therefore, set aside the impugned order and remit the case to the jurisdictional Commissioner for the above purpose. He shall pass a fresh order after extending a reasonable opportunity to the appellants of being heard in their defence. 8. emsp The appeal is thus allowed by way of remand. (Order dictated and pronounced in the open Court)
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