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2003 (10) TMI 2 - AT - Service TaxExtract: .......by way of remand. The Commissioner (Appeals) shall duly take into account the pre-deposits already made by the appellants and treat the same as due compliance with Section 35F of the Central Excise Act for the purpose of hearing their appeal. He shall then proceed to deal with the appeal in accordance with law and the principles of natural justice.
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