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2005 (2) TMI 408 - CESTAT, KOLKATAExtract: .......ourse in this case. In view of above, I direct the Commissioner that he should pass a speaking order after observing the principles of the natural justice so that an appropriate appellate remedy is available to the Appellant. In view of my above observation, I dispose of the appeal in terms of above order. Dictated and Pronounced in the open court.
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