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2005 (9) TMI 687 - CESTAT BANGALOREExtract: .......er issues have not been dealt with by the Commissioner, that should also be dealt with in the de novo proceedings. The Commissioner shall dispose of the matter within a period of four months from the date of receipt of this order. The appellants may also make use of this opportunity to contest the appeal. (Pronounced and dictated in the open Court)
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