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2001 (4) TMI 392 - CEGAT, NEW DELHIExtract: .......granting a reasonable opportunity of personal hearing to the party. It is made clear that, in taking decision, he will not be trammeled by anything contained in any order passed by the Additional Commissioner in adjudication of any show-cause-cum-demand notice issued on the same set of facts. 6. emsp The appeal is allowed by way of remand as above.
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