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1998 (2) TMI 214 - CEGAT, MUMBAIExtract: .......ven a fresh opportunity for oral representation and in this view of the matter we set aside the impugned order and remand the matter to the Commissioner (Appeals) for adjudication de novo in accordance with law after hearing the Appellant in the matter. We expect that the Commissioner (Appeals) to dispose of the matter as expeditiously as possible.
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