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2013 (2) TMI 693 - JHARKHAND HIGH COURTExtract: .......ned order dated 02.5.2012 is set aside and this writ petition is allowed with direction to the Commissioner (Appeals), Central Excise and Service Tax, Ranchi to decide the petitioner's application filed under Section 35F of the Act of 1944 read with Section 83 of the Finance Act, 1994, after giving opportunity of hearing to the writ petitioner.
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