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    <title>2001 (9) TMI 554 - CEGAT, NEW DELHI</title>
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    <description>An adjudication order cannot be sustained where the authority ignores the assessee&#039;s requests for relied-upon documents, defence material, and cited case law, and fails to address the classification submissions. Non-consideration of relevant evidence and an erroneous approach to the burden of proving classification amounted to breach of fair procedure. The order was therefore set aside and the matter remanded for fresh adjudication after supplying the documents, considering all materials and case law, and granting a reasonable hearing.</description>
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      <title>2001 (9) TMI 554 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=100308</link>
      <description>An adjudication order cannot be sustained where the authority ignores the assessee&#039;s requests for relied-upon documents, defence material, and cited case law, and fails to address the classification submissions. Non-consideration of relevant evidence and an erroneous approach to the burden of proving classification amounted to breach of fair procedure. The order was therefore set aside and the matter remanded for fresh adjudication after supplying the documents, considering all materials and case law, and granting a reasonable hearing.</description>
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