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    <title>1992 (6) TMI 133 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal allowed the appeal by remanding the case to the Adjudicating Authority, emphasizing the importance of a just adjudication, consideration of cross-examination requests, and adherence to natural justice principles despite the statutory conditions for appeal dismissal based on non-deposit of penalty. The Tribunal waived the pre-deposit of penalty due to a prima facie case and hardships faced by the appellant, directing a speaking order and a personal hearing while allowing the production of additional documents.</description>
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