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2000 (8) TMI 149 - CEGAT, MUMBAIExtract: .......done what was expected of him. This order therefore does not survive and is set aside. The appeal is allowed. The proceedings are remitted back to the jurisdictional Commissioner (Appeals). He shall give due notice to the importers, once again hear them and then issue on order dealing with all the submissions made before him in giving his findings.
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