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1998 (7) TMI 193 - CEGAT, NEW DELHIExtract: .......r it to be a fit case for remand to the jurisdictional Asstt. Commissioner who should re-examine the matter in the light of the submissions made by the appellants and after giving an opportunity of personal hearing should decide the matter afresh and pass a speaking appealable order, as per law. 10. emsp The appeal is thus allowed by way of remand.
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