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2001 (2) TMI 371 - CEGAT, NEW DELHIExtract: .......ecision in accordance with the provisions of Section 77 of the Finance Act, 1994. 5. emsp Consequently, the impugned order of the Commissioner (Appeals) is set aside and the matter is sent back to him for fresh decision in accordance with law after hearing both the sides. Accordingly, the appeal filed by the Revenue stands allowed by way of remand.
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