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<h1>Tribunal overturns extension on tube import citing natural justice principles</h1> The Revenue appealed against the Order-in-Appeal on tube import under Notification No. 177/88. The Tribunal allowed the appeal, setting aside the ... Adjudication The Revenue appealed against the Order-in-Appeal regarding import of tubes under Notification No. 177/88. The Commissioner (Appeals) granted extension for tube utilization, which was challenged. The Tribunal found that the extension denial was not appealed and set aside the further extension, citing principles of natural justice and case law. The appeal was allowed.