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    <title>1989 (11) TMI 171 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellants, highlighting deficiencies in the lower authorities&#039; orders, including lack of clarity in the demand notice and ex-parte nature of the Assistant Collector&#039;s order. Emphasizing transparency and procedural fairness, the Tribunal stressed the Department&#039;s duty to assist in establishing crucial facts. To address undue hardship faced by the appellants, the Tribunal opted for a prompt disposal of the matter, underscoring the importance of efficient resolution while upholding principles of justice and due process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80295</link>
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