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2003 (10) TMI 82 - CESTAT, MUMBAIExtract: .......e are of the view that this is a fit case for remand to the Commissioner (Appeals). Therefore we set aside the impugned order and remand the case to the Commissioner (Appeals) for fresh decision in accordance with law. He shall pass fresh orders after hearing the appellants, without insisting on pre-deposit. 3. The appeal is thus allowed by remand.
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