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    <title>2001 (10) TMI 926 - CEGAT, CHENNAI</title>
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    <description>The Tribunal granted the restoration of appeals that were dismissed for non-compliance with a stay order after the appellants pre-deposited the required amount. Regarding the determination of furnace type, the Tribunal found the Commissioner erred in not seeking technical opinions, remanding the matter for expert examination. The Tribunal emphasized the importance of natural justice principles, directing the Commissioner to re-adjudicate the case while allowing the appellants to present their submissions and evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=105335</link>
      <description>The Tribunal granted the restoration of appeals that were dismissed for non-compliance with a stay order after the appellants pre-deposited the required amount. Regarding the determination of furnace type, the Tribunal found the Commissioner erred in not seeking technical opinions, remanding the matter for expert examination. The Tribunal emphasized the importance of natural justice principles, directing the Commissioner to re-adjudicate the case while allowing the appellants to present their submissions and evidence.</description>
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