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<h1>Appellate Tribunal remands case to Commissioner for lack of hearing opportunity</h1> <h3>AD COMMUNICATIONS Versus COMMISSIONER OF CENTRAL EXCISE, JALANDHAR</h3> AD COMMUNICATIONS Versus COMMISSIONER OF CENTRAL EXCISE, JALANDHAR - 2008 (11) S.T.R. 504 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI remanded the case back to the Commissioner due to lack of proper opportunity for personal hearing. The appeal was allowed by way of remand.