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2009 (5) TMI 647 - CESTAT, KOLKATAExtract: .......e relied upon RBI regulations/instructions and for re-adjudicating the case after giving an adequate opportunity of hearing the appellants. It would be open to the appellants to make appropriate submissions in their defence before the adjudicating authority. 6. emsp The appeal is allowed by way of remand. (Dictated and pronounced in the open Court)
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