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2002 (8) TMI 231 - CEGAT, CHENNAIExtract: .......considered in the light of the judgments rendered by this Bench. Therefore, party s appeals are allowed by way of remand to the Commissioner (Appeals) for de novo consideration, The assessees are entitled to reagitate the issue before the Commissioner (Appeals) to the extent indicated above. Thus all these eight appeals are disposed of accordingly.
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