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    <title>1997 (9) TMI 221 - CEGAT, MUMBAI</title>
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    <description>The appeal was allowed, setting aside the order-in-appeal. The Commissioner was directed to re-adjudicate the matter, ensuring the appellants have access to the basis for valuation. The judgment stressed the urgency of resolving the appeal within two months to address the delays in the process.</description>
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