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    <title>2000 (10) TMI 332 - CEGAT, MUMBAI</title>
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    <description>An appellate order disposing of an appeal without hearing the assessee could not be sustained where the denial of hearing was prejudicial and contrary to natural justice. The distinction between consideration of a pre-deposit application under Section 35F and disposal of the appeal itself was material, and the appellate authority was required to reconsider the matter after hearing the assessee and proceed according to law. The impugned order was set aside and the matter remanded for fresh consideration.</description>
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      <title>2000 (10) TMI 332 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94946</link>
      <description>An appellate order disposing of an appeal without hearing the assessee could not be sustained where the denial of hearing was prejudicial and contrary to natural justice. The distinction between consideration of a pre-deposit application under Section 35F and disposal of the appeal itself was material, and the appellate authority was required to reconsider the matter after hearing the assessee and proceed according to law. The impugned order was set aside and the matter remanded for fresh consideration.</description>
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