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2005 (12) TMI 130 - CESTAT, NEW DELHIExtract: .......Bench of this Tribunal and pass an appropriate order accordingly. 5. In view of the above circumstances, the order passed by the Commissioner (Appeals) is set aside and the matter is remanded back to him for reconsidering the issue in the light of my above observations. Appeal is allowed by way of remand. (Dictated and pronounced in the open Court)
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