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2005 (3) TMI 316 - CESTAT, NEW DELHIExtract: .......er giving opportunity of hearing to the appellants. The impugned order of the Commissioner is, therefore, set aside and the case is remanded back to the Commissioner for properly following the direction of the Tribunal as mentioned above and pass a fresh order after giving an opportunity of hearing to the appellants. (Order pronounced on 30-3-2005)
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