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1990 (10) TMI 214 - CEGAT, NEW DELHIExtract: .......et aside the orders of the learned lower authority and remand the matter for de novo adjudication in the light of what we have held above after giving the appellants an opportunity of hearing and also making them aware of the basis on which the learned lower authority would be proceeding in the matter. The appeals are, therefore, allowed by remand.
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