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1998 (10) TMI 266 - CEGAT, NEW DELHIExtract: .......arrived at on proper basis which has not been done by the adjudicating authority. In the circumstances, we set aside the impugned order and allow the appeal by remand to the adjudicating authority de novo examination of the matter and proper quantification of the demand amount after granting further opportunity of personal hearing to the appellant.
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