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    <title>2000 (5) TMI 370 - CEGAT,  NEW DELHI</title>
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    <description>An order refusing to deal with a request on merits and then disposing of the appeal without addressing the procedural grievance or granting a hearing is a non-speaking order and cannot stand. The proper course is to set aside such an order and remit the matter for de novo consideration by the original authority, with a speaking order and reasonable opportunity of hearing in compliance with natural justice. The question whether Modvat credit could be taken on an attested copy of the Bill of Entry was left open for fresh decision by the competent authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93693</link>
      <description>An order refusing to deal with a request on merits and then disposing of the appeal without addressing the procedural grievance or granting a hearing is a non-speaking order and cannot stand. The proper course is to set aside such an order and remit the matter for de novo consideration by the original authority, with a speaking order and reasonable opportunity of hearing in compliance with natural justice. The question whether Modvat credit could be taken on an attested copy of the Bill of Entry was left open for fresh decision by the competent authority.</description>
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