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1997 (10) TMI 217 - CEGAT, NEW DELHIExtract: ....... a special case, we remand this matter to the jurisdictional Commr. Customs (Appeals) who should re-examine the matter with regard to the documents placed on record and after affording an opportunity to the appellants to make their submissions in the matter, pass speaking appealable order as per law. The appeal is thus disposed of by way of remand.
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