2003 (6) TMI 259

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....pondent. [Order]. - Heard. 2. Through the present ROM application, the Revenue has sought rectification of mistake of law appearing on the face of the impugned order dated 19-7-2002 vide which the Tribunal had set aside the order-in-original dated 30-3-2002 which was challenged by the present respondents. 3. The learned JDR has contended that after observing that the responde....

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....et aside the order under appeal of the adjudicating authority, on the sole ground that the present respondents (who were appellants in that appeal) were not given an opportunity of being heard. The Tribunal itself did not record any findings on the merits of the case and set aside the order under appeal on that ground. But in that event, the case was required to be sent back to the adjudicating au....