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    <title>2003 (6) TMI 259 - CESTAT, NEW DELHI</title>
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    <description>Where an earlier order set aside an adjudication order only for denial of hearing and made no finding on merits, the proper course was to remit the matter to the adjudicating authority for fresh decision after affording hearing. An order that merely set aside the adjudication without directing remand was therefore treated as containing an error of law apparent on the face of the record. The plea that the matter had become infructuous was rejected, and the impugned order was recalled on rectification.</description>
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    <pubDate>Wed, 18 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 259 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=107595</link>
      <description>Where an earlier order set aside an adjudication order only for denial of hearing and made no finding on merits, the proper course was to remit the matter to the adjudicating authority for fresh decision after affording hearing. An order that merely set aside the adjudication without directing remand was therefore treated as containing an error of law apparent on the face of the record. The plea that the matter had become infructuous was rejected, and the impugned order was recalled on rectification.</description>
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      <pubDate>Wed, 18 Jun 2003 00:00:00 +0530</pubDate>
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