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1999 (10) TMI 536 - CEGAT, CHENNAIExtract: .......dy upheld in the above noted final order of this Tribunal and the appellants rsquo own case should be applied to the facts of this case in these de novo proceedings being sent to him. Needless to say that appellants shall be given opportunity to be heard before a final speaking order is passed. Ordered accordingly. Appeals succeed by way of remand.
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