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1996 (5) TMI 185 - CEGAT, MUMBAIExtract: .......which, appears to have not been issued. The Commissioner (Appeals) has not given the finding on merits and hence I set aside the orders of rejection of the appeal and remand back all the above appeals to the Commissioner (Appeals) for deciding them on merits, according to law. 6. emsp All the appeals are allowed by way of remand in the above terms.
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