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2008 (7) TMI 734 - CESTAT, NEW DELHIExtract: ....... the words, ldquo As there is a dispute of facts of reversal of credit and applicability of the Section 11AB of the Act, the matter is remanded back to the Commissioner (Appeals) to decide afresh after considering the facts and law of the case rdquo . The ROM application is disposed of in the above terms (Dictated and pronounced in the open court.)
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