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2004 (1) TMI 160 - CESTAT, MUMBAIExtract: ....... his findings on the same, this is a fit case for being remanded to Commissioner (Appeals) for fresh adjudication. The appeal is accordingly remanded to the Commissioner (Appeals) for fresh adjudication and pass a speaking order after recording his findings on the issues raised before him. 4. The order was pronounced in the open Court on 13-1-2004.
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