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2005 (1) TMI 158 - CESTAT, MUMBAIExtract: .......t passed any order on merits. As such, we set aside the impugned order of the Commissioner (Appeals) with the direction that he shall decide the matter afresh after allowing a reasonable opportunity of hearing to the appellants and without insisting on any further pre-deposit. 10.All the five appeals are allowed by way of remand in the above terms.
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