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    <title>1999 (12) TMI 602 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the jurisdictional Commissioner for re-consideration due to identified infirmities in the order, including discrepancies in identities of arrested individuals, lack of detailed investigation, and failure to provide crucial evidence. The appellant was granted an opportunity to substantiate their defense during re-adjudication proceedings, emphasizing the need for a fresh decision in compliance with the law. The appeal was disposed of with directions for further review and decision-making.</description>
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      <description>The Tribunal remanded the case to the jurisdictional Commissioner for re-consideration due to identified infirmities in the order, including discrepancies in identities of arrested individuals, lack of detailed investigation, and failure to provide crucial evidence. The appellant was granted an opportunity to substantiate their defense during re-adjudication proceedings, emphasizing the need for a fresh decision in compliance with the law. The appeal was disposed of with directions for further review and decision-making.</description>
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