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2004 (10) TMI 218 - AT - CustomsExtract: ....... In view of what we have stated above, the Commissioner (Appeals) is clearly in the wrong, in traversing beyond the scope of the original show cause notice. Under the facts and circumstances of this case, the JCDR s request for remanding the case to the original authority is not at all justified. Hence, we allow the appeal by setting aside the OIA.
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