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2010 (8) TMI 911 - CESTAT MUMBAIExtract: .......judicated afresh. Accordingly, we set aside the impugned order to the extent challenged in the present appeal, and allow this appeal by way of remand with a direction to the learned Commissioner to undertake de novo adjudication and pass a speaking order but only after giving the assessee a reasonable opportunity of being heard. (Dictated in Court)
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