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2002 (12) TMI 160 - CEGAT, NEW DELHIExtract: .......atter to the jurisdictional Commissioner for afresh adjudication after affording a reasonable opportunity of hearing to the Respondents and in accordance with law. The Adjudicating Authority may also consider, while adjudicating the matter, the export of goods made by the Respondents in subsequent years. The appeal is thus allowed by way of remand.
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