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1998 (6) TMI 189 - CEGAT, NEW DELHIExtract: .......cate the basis of their findings without which their orders remain incomplete. 8. emsp I, therefore, set aside the same and remand the matter to the adjudicating authority for de novo consideration and pass appropriate orders for extending a reasonable opportunity to the respondents for being heard in person, as already announced in the open Court.
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