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2003 (11) TMI 253 - CESTAT, KOLKATAExtract: .......) on the ground that the said application stands rejected was not justified. 6. In view of our foregoing discussion we set aside the impugned order and remand the same to the original adjudicating authority for de novo decision in the light of the observations made by us. Appeal is thus allowed by way of remand. Stay petition also gets disposed of.
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