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1991 (6) TMI 184 - CEGAT, MADRASExtract: .......er. In view of the above discussion we hold that the Learned Lower Authority s order is not a proper one and we, therefore, set aside the same and direct the learned Lower Authority to re-adjudicate the matter de novo in the light of what we have stated above and also after affording an opportunity of hearing to the appellants. Ordered accordingly.
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