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    <title>2000 (10) TMI 363 - CEGAT, MUMBAI</title>
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    <description>An appellate order confirming fiscal liability without properly considering the importer&#039;s objections to lack of prior notice and alleged non-breach of exemption conditions was held to be vitiated by breach of natural justice. The authority&#039;s failure to deal with the grounds urged and to give a reasonable opportunity of hearing rendered the demand unsustainable. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) for fresh disposal on merits after hearing the appellant.</description>
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      <description>An appellate order confirming fiscal liability without properly considering the importer&#039;s objections to lack of prior notice and alleged non-breach of exemption conditions was held to be vitiated by breach of natural justice. The authority&#039;s failure to deal with the grounds urged and to give a reasonable opportunity of hearing rendered the demand unsustainable. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) for fresh disposal on merits after hearing the appellant.</description>
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