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    <title>1998 (7) TMI 346 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal set aside the impugned Order, finding a violation of natural justice principles due to the Department&#039;s failure to provide essential documents to the applicants. The matter was remanded to the adjudicating authority for a fresh decision, emphasizing the prompt provision of necessary documents. The applicants were directed to promptly request and receive copies of the relied-upon documents, with instructions for timely submission of their reply. The Collector was tasked with expeditiously adjudicating the matter, and the Commissioner was mandated to provide the applicants with an opportunity for an effective personal hearing.</description>
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      <title>1998 (7) TMI 346 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=91220</link>
      <description>The Tribunal set aside the impugned Order, finding a violation of natural justice principles due to the Department&#039;s failure to provide essential documents to the applicants. The matter was remanded to the adjudicating authority for a fresh decision, emphasizing the prompt provision of necessary documents. The applicants were directed to promptly request and receive copies of the relied-upon documents, with instructions for timely submission of their reply. The Collector was tasked with expeditiously adjudicating the matter, and the Commissioner was mandated to provide the applicants with an opportunity for an effective personal hearing.</description>
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