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1997 (5) TMI 195 - CEGAT, NEW DELHIExtract: ....... of the Memorandum of Appeal filed before him earlier. Since the matter is being remanded we are not going into the other submissions made by the appellants on the merits of the case. 9. emsp The impugned order is set aside and the case is remanded to the concerned Commissioner (Appeals) in the above terms. 10. emsp Appeal allowed by way of remand.
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