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    <description>The Tribunal allowed the appeal by remanding the case for a fair review of the classification issue of polyester cotton rove twisted yarn and nylon cotton rove twisted yarn under the Central Excise Tariff Act. The Commissioner (Appeals) was found to have violated principles of natural justice by introducing a new heading without giving the party a chance to respond. The case was remanded for a fresh evaluation by the Assistant Commissioner, with all materials relied upon by the Revenue to be shared with the respondents for a comprehensive reconsideration.</description>
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