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2001 (5) TMI 509 - CEGAT, NEW DELHIExtract: ....... 6. emsp In the light of the findings recorded above, I observe that this is a fit case for remand. Accordingly, I set aside the impugned order and allow the appeal by way of remand, directing the Commissioner to apply his mind to all the submissions of the party and pass a speaking order, after affording an opportunity of personal hearing to them.
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