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1996 (10) TMI 212 - CEGAT, NEW DELHIExtract: .......terials, if any, before the appropriate authority in the matter. 6. emsp In the result, the impugned orders are set aside and the cases are remanded to the jurisdictional Assistant Commissioner for fresh decision in accordance with law and in the light of the observations in this order, after giving due notice to the appellant. Appeals are allowed.
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