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1993 (2) TMI 178 - CEGAT, MADRASExtract: .......y has not examined the issue in depth and, therefore, we hold that the order passed by the lower authority is not a proper one and set aside the same and remand the same to the lower authority for re-adjudicating the matter after giving opportunity to the appellant in the light of our observations above. Accordingly the appeal is allowed by remand.
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