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Issues: Whether the High Court's judgment required interference for want of consideration of the appellant's contentions and whether the appeal should be restored for fresh hearing.
Analysis: The impugned judgment was found to have merely reproduced two paragraphs of the CESTAT order and to have accepted its conclusions in a single sentence without dealing with the appellant's contentions. The order therefore disclosed no proper application of mind to the issues raised before the High Court.
Conclusion: The impugned judgment was set aside and the appeal was restored to the file of the Delhi High Court for hearing afresh, with all merits kept open.