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1981 (10) TMI 55 - ITAT BOMBAY-CExtract: .......er (Appeals) for the limited purpose mentioned above. 9. In the result, the order of the Commissioner (Appeals) with regard to the matter raised in the present appeals is set aside and it is restored to him for fresh disposal according to law and in the light of the observations above. The appeal will be treated as allowed for statistical purposes.
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