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2001 (12) TMI 109 - CEGAT, NEW DELHIExtract: .......ide afresh on the above question after proper verification. The adjudicating authority shall pass a speaking order, after affording a reasonable opportunity of being heard, to the assessee. 7. Final Order No. A/1031/99-NB (DB), dated 20-10-99 2000 (115) E.L.T. 800 (Tribunal) passed by the Bench in appeal No. E/905/97-NB will stand amended as above.
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