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2004 (4) TMI 230 - CESTAT, MUMBAIExtract: .......side the impugned order and remand the case to the Commissioner (Appeals) for fresh decision on all the pleas raised before him by the assessees. He shall pass fresh orders in accordance with law after extending a reasonable opportunity of hearing to the appellants, without insisting on pre-deposit. 4. The appeals are thus allowed by way of remand.
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