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2003 (10) TMI 570 - CESTAT, NEW DELHIExtract: .......6 referred by the Counsel also deserves to be taken into account by the adjudicating authority while deciding the case afresh. 4. emsp In view of the discussion made above, the impugned order of the Commissioner (Appeals) is set aside and the case is sent back to the adjudicating authority for fresh decision. The appeal is allowed by way of remand.
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