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2008 (1) TMI 171 - CESTAT, NEW DELHICCE directed special audit in terms of Section 14AA - opportunity of hearing was not given by the Commissioner in the instant case before passing the impugned order - expression complexity being subjective, perception would vary from person to person and opportunity of hearing in the matter would help the authority in coming to the conclusion whether the case is complex or not – appeal allowed by way of remand of matter for de novo consideration
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