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2000 (12) TMI 441 - CEGAT, KOLKATAExtract: .......cating authority, who will co-operate in all respects and would not seek uncalled for and unnecessary adjournment. As the matter is very old, we expect the Commissioner to complete the adjudication proceedings within a period of three months from the date of receipt of this Order. With the above observations, the appeal is allowed by way of remand.
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