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2002 (2) TMI 185 - CEGAT, NEW DELHIExtract: .......s also in addition to the directions already given by Commissioner (Appeals) in her remand order and record his findings on affording a reasonable opportunity of hearing to the appellants. 7. 8195 The appeal is thus allowed by way of remand in the above terms. The miscellaneous petition filed by the appellants is also disposed of in the same terms.
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