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2003 (10) TMI 608 - CESTAT, NEW DELHIExtract: .......after affording an opportunity of hearing to the appellants in accordance with law. We also mention here that if the appellants want to inspect any records, which had been taken over by the Department and are lying with the Department, the same should be allowed without any loss of time. The appeal is allowed by way of remand. (Pronounced in Court)
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