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    <title>2000 (1) TMI 295 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the impugned order of the Commissioner (Appeals) was unsustainable due to procedural deficiencies and lack of reasoning. It found the fines and penalties imposed by the Additional Collector to be fair and just, dismissing the need for remand. Consequently, the Tribunal allowed the appeal, setting aside the Commissioner (Appeals)&#039;s order.</description>
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      <description>The Tribunal held that the impugned order of the Commissioner (Appeals) was unsustainable due to procedural deficiencies and lack of reasoning. It found the fines and penalties imposed by the Additional Collector to be fair and just, dismissing the need for remand. Consequently, the Tribunal allowed the appeal, setting aside the Commissioner (Appeals)&#039;s order.</description>
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