Amendment to Circular No 762/78/2003-CX dated 11/11/2003-regarding

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..... ate authority for denovo adjudication. The clarification given earlier is reproduced below: i) For cases where the appellate authority remand the case with the direction mentioning specifically the level of officer who has to adjudicate the case, then those cases should be adjudicated by the level of officer specified in the said appellate order and the revised level of monetary limit of adjudica .....

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