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1998 (1) TMI 293 - CEGAT, MADRASExtract: .......ic grounds which are taken by the adjudicating authority and then giving his reasoning whether it would be accepted and if the same is not acceptable, he should give his reason as to why it could not accepted and he should pass a speaking order in this behalf based on evidences which are available on record. 7. emsp The appeal is allowed by remand.
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