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2004 (10) TMI 244 - CESTAT, BANGALOREExtract: .......therefore, the impugned order of the Commissioner (Appeals) is not just and proper. We, therefore, set aside the impugned order and remand the appeal to the Commissioner (Appeals) for deciding the issue on merits in accordance with law and after giving reasonable opportunity of hearing to the appellants. (Pronounced and dictated in the open Court).
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