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2013 (7) TMI 1110 - CESTAT BANGALOREExtract: .......inal adjudicating authority who shall undertake fresh adjudication. Needless to say that evidences produced shall be examined and appellants be given a reasonable opportunity to present their case, thereafter a well-reasoned order is passed according to law. It is made clear that all the issues are kept open. (Pronounced and dictated in open Court)
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