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    <title>1999 (8) TMI 278 - CEGAT, NEW DELHI</title>
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    <description>Allegations of clandestine removal and related penalties were examined in the context of waiver of pre-deposit and remand for breach of natural justice. The record showed that relied-upon documents were not supplied to one noticee and no personal hearing was granted, which amounted to denial of a reasonable opportunity of defence. Because fresh adjudication was required, the connected appellants were also not treated differently to avoid inconsistency in later proceedings. Pre-deposit was waived and the matter was remanded for de novo decision after supply of documents and a personal hearing.</description>
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      <title>1999 (8) TMI 278 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92403</link>
      <description>Allegations of clandestine removal and related penalties were examined in the context of waiver of pre-deposit and remand for breach of natural justice. The record showed that relied-upon documents were not supplied to one noticee and no personal hearing was granted, which amounted to denial of a reasonable opportunity of defence. Because fresh adjudication was required, the connected appellants were also not treated differently to avoid inconsistency in later proceedings. Pre-deposit was waived and the matter was remanded for de novo decision after supply of documents and a personal hearing.</description>
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