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1997 (3) TMI 286 - CEGAT, MADRASExtract: .......produced before us and the value of the car, thereafter, should be re-fixed taking into consideration this circular as well as our observations above. In the above view, we set aside the order of the lower authority and remand the matter to the lower authority, for de novo consideration after giving the appellant rsquo s an opportunity, of hearing.
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