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1999 (5) TMI 102 - CEGAT, NEW DELHIExtract: .......nvisaged under Section 3A(4) and to pass an order in accordance with law after providing an opportunity to the appellants of being heard in their defence. The Commissioner shall also consider the submission of M/s. Venus Loga Udyog Ltd. that the capacity under Rules has been wrongly determined. 2. emsp The appeals are thus allowed by way of remand.
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