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    <title>1989 (12) TMI 201 - CEGAT, NEW DELHI</title>
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    <description>Ex parte adjudication could not stand where the assessee had not been clearly informed that the adjourned date was the final hearing and needed time to file technical literature on excisability, marketability, time bar, and penalty. Fair opportunity had to be given before deciding the matter on merits, and the Tribunal declined to record findings on classification and duty issues because the relevant material had not been placed before the original authority. The ex parte order was set aside and the matter remanded for de novo adjudication after allowing the assessee to produce evidence.</description>
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    <pubDate>Fri, 29 Dec 1989 00:00:00 +0530</pubDate>
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      <title>1989 (12) TMI 201 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80409</link>
      <description>Ex parte adjudication could not stand where the assessee had not been clearly informed that the adjourned date was the final hearing and needed time to file technical literature on excisability, marketability, time bar, and penalty. Fair opportunity had to be given before deciding the matter on merits, and the Tribunal declined to record findings on classification and duty issues because the relevant material had not been placed before the original authority. The ex parte order was set aside and the matter remanded for de novo adjudication after allowing the assessee to produce evidence.</description>
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      <pubDate>Fri, 29 Dec 1989 00:00:00 +0530</pubDate>
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