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    <title>2002 (9) TMI 747 - CEGAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, remanding the case back to the Commissioner (Appeals) due to the denial of natural justice. The Commissioner (Appeals) had failed to allow the assessees to present their case fully and did not address the deficiencies in the show cause notice and adjudication process. The decision underscored the significance of upholding natural justice principles and ensuring that parties have the opportunity to be heard before reaching a decision.</description>
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      <description>The Tribunal allowed the appeal, remanding the case back to the Commissioner (Appeals) due to the denial of natural justice. The Commissioner (Appeals) had failed to allow the assessees to present their case fully and did not address the deficiencies in the show cause notice and adjudication process. The decision underscored the significance of upholding natural justice principles and ensuring that parties have the opportunity to be heard before reaching a decision.</description>
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