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2001 (1) TMI 402 - CEGAT, NEW DELHIExtract: .......is no credit to the adjudicating officer. rdquo In the interest of justice, I, therefore, set aside the impugned Order and allow the appeal by way of remand with the direction to the Adjudicating Authority to decide the matter afresh after considering the reply filed by the Appellants and after affording a reasonable opportunity of hearing to them.
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