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2005 (9) TMI 111 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......stored to file of Commissioner (Appeals) i.e. respondent No. 2. Respondent No. 2 shall, therefore, issue the necessary notice of hearing and after hearing the petitioners, pass an appropriate order on merits of the controversy. 6. The petitions are accordingly allowed to the aforesaid extent. Rule made absolute. There shall be no order as to costs.
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