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2001 (6) TMI 719 - CEGAT, BANGALOREExtract: .......o afresh by the adjudicating authorities. In the view we have taken, we are remanding the matter to the jurisdictional adjudicating authorities to examine the matter afresh and to pass an appropriate order in accordance with law on providing an opportunity to the party. All the issues are kept open. Thus, these appeals are allowed by way of remand.
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