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1995 (10) TMI 132 - CEGAT, MADRASExtract: .......o . The learned lower authority has not examined the issue in depth and we therefore, hold that his order is not a proper order. We, therefore, set aside the order and remand the matter for reconsideration of the issue in the light of our observations above in accordance with law after affording the appellants reasonable opportunity of being heard.
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