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    <title>1992 (2) TMI 247 - CEGAT, NEW DELHI</title>
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    <description>Non-supply of a relied-upon chemical test report to the assessee, where that report formed the basis of the demand, was treated as a breach of natural justice because it deprived the assessee of a timely opportunity to seek retesting under the relevant excise procedure. The demand was therefore held unsustainable, the impugned order was set aside, and consequential relief followed.</description>
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      <description>Non-supply of a relied-upon chemical test report to the assessee, where that report formed the basis of the demand, was treated as a breach of natural justice because it deprived the assessee of a timely opportunity to seek retesting under the relevant excise procedure. The demand was therefore held unsustainable, the impugned order was set aside, and consequential relief followed.</description>
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