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2008 (1) TMI 251 - CESTAT, KOLKATAAbrupt finding by lower Appellate Authority - appellants had not provided any service as a Cargo Handling Agency in relation to cargo handling services - commissioner has not dealt with all the contentions raised by the respondents before the Original Authority and has not dealt with the issues extensively dealt in the Order of the Original Authority - impugned Order set aside and matter remanded to the lower Appellate Authority for passing a Speaking Order
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