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1999 (7) TMI 476 - CEGAT, CHENNAIExtract: .......nsidered by the Commissioner after granting them an opportunity of hearing and permitting them to produce sufficient evidence to satisfy him. The Commissioner shall hear them and pass a detailed order in the light of the law laid down by the Hon rsquo ble Supreme Court and the Tribunal in the noted judgments. The appeals are thus allowed by remand.
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