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1999 (8) TMI 315 - CEGAT, NEW DELHIExtract: .......he view that it is appropriate that this issue requires to be examined by the jurisdictional adjudicating authority. Since we are remanding this matter to the concerned adjudicating authority, the party is at liberty to raise the other connected pleas before the adjudication proceedings. 3. emsp Thus, these two appeals are allowed by way of remand.
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