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    <description>The Appellate Tribunal CESTAT New Delhi allowed the appeal by way of remand due to lack of proper opportunity of personal hearing in the initial order. The case is remanded to the Commissioner for a fresh decision after ensuring the opportunity for personal hearing.</description>
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      <description>The Appellate Tribunal CESTAT New Delhi allowed the appeal by way of remand due to lack of proper opportunity of personal hearing in the initial order. The case is remanded to the Commissioner for a fresh decision after ensuring the opportunity for personal hearing.</description>
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