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2009 (12) TMI 754 - CESTAT MUMBAIExtract: .......party. In our final order, the reasonability of the opportunity granted by the Commissioner was assessed and accordingly he was directed to grant one more opportunity of being heard to the party. We do not think that, in such a view, there is any mistake rectifiable under Section 129B(2) of the Act. The application is dismissed. (Dictated in Court)
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