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1998 (11) TMI 221 - CEGAT, MUMBAIExtract: .......tum laid down by the Supreme Court in Ujagar Prints referred to above has to be followed. We, therefore, set aside the impugned order and remand the matter to the jurisdictional Asstt. Commissioner for readjudication in the light of our observations above. Appeals are allowed and sent back by way of remand to the jurisdictional Asstt. Commissioner.
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