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1993 (8) TMI 182 - CEGAT, NEW DELHIExtract: ....... case to the competent adjudicating authority for de novo adjudication, in the light of our above observations. While re-adjudicating the case, the adjudicating authority shall provide an opportunity to the appellants to explain their case, and will follow the principles of natural justice. 51. In the result, the appeal is allowed by way of remand.
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