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    <title>1994 (10) TMI 140 - CEGAT, NEW DELHI</title>
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    <description>A corrigendum issued after the hearing had concluded introduced substitution and addition of charges, and the appellants were denied adequate opportunity to answer the new allegations or adduce evidence. Because the revised charges affected the valuation dispute and the nature of sales to independent buyers, the record warranted one further opportunity to meet the case. The matter was therefore required to be remitted for reconsideration and fresh adjudication after allowing the appellants to file a reply and produce evidence.</description>
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      <description>A corrigendum issued after the hearing had concluded introduced substitution and addition of charges, and the appellants were denied adequate opportunity to answer the new allegations or adduce evidence. Because the revised charges affected the valuation dispute and the nature of sales to independent buyers, the record warranted one further opportunity to meet the case. The matter was therefore required to be remitted for reconsideration and fresh adjudication after allowing the appellants to file a reply and produce evidence.</description>
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