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2011 (7) TMI 1284 - CESTAT NEW DELHIExtract: .......of proportionate credit. Learned DR has no objection to such remand. Accordingly, we set aside the impugned order and remand the matter to the original authority to decide the matter in the light of the camendment made through Finance Act, 2010 after allowing a reasonable opportunity of hearing to the appellants. Appeal is allowed by way of remand.
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