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    <title>1989 (2) TMI 300 - CEGAT, NEW DELHI</title>
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    <description>The tribunal found in favor of the appellant, acknowledging the breach of natural justice due to delayed receipt of the hearing notice. The tribunal dispensed unconditionally with the penalty and duty imposed, citing the appellant&#039;s fair hearing rights. It disagreed with the respondent&#039;s argument of lack of evidence for financial hardship and remanded the case for a fresh decision in adherence to natural justice principles under Section 35F of the Central Excises &amp;amp; Salt Act, 1944.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82104</link>
      <description>The tribunal found in favor of the appellant, acknowledging the breach of natural justice due to delayed receipt of the hearing notice. The tribunal dispensed unconditionally with the penalty and duty imposed, citing the appellant&#039;s fair hearing rights. It disagreed with the respondent&#039;s argument of lack of evidence for financial hardship and remanded the case for a fresh decision in adherence to natural justice principles under Section 35F of the Central Excises &amp;amp; Salt Act, 1944.</description>
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