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2000 (5) TMI 135 - CEGAT, KOLKATAExtract: .......of Notification 175/86. This fact has to be verified by the original adjudicating authority. Accordingly, we set aside the impugned order and remand the matter to the Assistant Commissioner for verification of the above factual position and to re-decide the matter in the light of the observations made by us. Appeal is thus allowed by way of remand.
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