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    <description>The Appellate Tribunal CEGAT, Kolkata set aside the impugned Order due to a violation of natural justice principles. The appeal was allowed, and the case was remanded to the Commissioner for a fresh decision, granting the appellants an opportunity for a personal hearing.</description>
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      <description>The Appellate Tribunal CEGAT, Kolkata set aside the impugned Order due to a violation of natural justice principles. The appeal was allowed, and the case was remanded to the Commissioner for a fresh decision, granting the appellants an opportunity for a personal hearing.</description>
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