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2002 (9) TMI 747 - CEGAT, MUMBAIExtract: .......the assessees in view of the infirmities in the show cause notice and also in the proceedings before the adjudicating authority. This appeal is allowed. The proceedings are remanded back to the jurisdictional Commissioner (Appeals) who shall hear the appellants on merits without insisting on any pre-deposit. 9. emsp The appeal is allowed by remand.
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