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2004 (11) TMI 265 - CESTAT, NEW DELHIExtract: .......e, I set aside the impugned order and remand the matter to the original adjudicating authority for doing the needful in the light of the observations made as above. The appellants are at liberty to put-forth their plea before the authorities in the de novo proceedings. The appeals are allowed by way of remand. (Dictated in open Court on 10-11-2004)
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