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    <title>1997 (7) TMI 374 - CEGAT, MADRAS</title>
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    <description>The Tribunal found in favor of the appellants, ruling that the lower authority&#039;s decision was unsustainable due to the denial of natural justice principles, specifically the lack of a personal hearing. The Tribunal considered the amount already pre-deposited by the appellants as compliance with Section 35F, dispensing with the need for further pre-deposit and staying recovery pending appeal. Emphasizing the appellants&#039; right to a full hearing, the Tribunal set aside the lower authority&#039;s order and remanded the matter for fresh adjudication, highlighting the importance of parties having the opportunity to present their case fully during final hearings.</description>
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      <title>1997 (7) TMI 374 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=87546</link>
      <description>The Tribunal found in favor of the appellants, ruling that the lower authority&#039;s decision was unsustainable due to the denial of natural justice principles, specifically the lack of a personal hearing. The Tribunal considered the amount already pre-deposited by the appellants as compliance with Section 35F, dispensing with the need for further pre-deposit and staying recovery pending appeal. Emphasizing the appellants&#039; right to a full hearing, the Tribunal set aside the lower authority&#039;s order and remanded the matter for fresh adjudication, highlighting the importance of parties having the opportunity to present their case fully during final hearings.</description>
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      <pubDate>Thu, 10 Jul 1997 00:00:00 +0530</pubDate>
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