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    <title>2003 (5) TMI 395 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the appellant&#039;s challenge against the Commissioner&#039;s order confiscating goods, citing improper service of the show-cause notice. It found deficiencies in notifying the appellant of the final hearing date, leading to a lack of proper communication and denial of a reasonable opportunity to be heard. Consequently, the impugned order was set aside, and the case was remanded for readjudication, emphasizing the importance of adhering to procedural fairness and principles of natural justice.</description>
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      <title>2003 (5) TMI 395 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=108994</link>
      <description>The Tribunal upheld the appellant&#039;s challenge against the Commissioner&#039;s order confiscating goods, citing improper service of the show-cause notice. It found deficiencies in notifying the appellant of the final hearing date, leading to a lack of proper communication and denial of a reasonable opportunity to be heard. Consequently, the impugned order was set aside, and the case was remanded for readjudication, emphasizing the importance of adhering to procedural fairness and principles of natural justice.</description>
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