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    <description>The Tribunal consolidated appeals involving three separate assessees due to common facts and allegations, granting a waiver of pre-deposit. It found that the denial of natural justice during the adjudication process violated principles of fairness, as essential documents were not provided to the appellants. Despite Revenue arguments on goods valuation, the Commissioner&#039;s orders were set aside for lack of procedural fairness. The cases were remanded for fresh adjudication within a specified timeframe to uphold fairness and ensure access to necessary documents for a just outcome.</description>
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