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    <title>2004 (3) TMI 548 - CESTAT, NEW DELHI</title>
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    <description>The appellate judge set aside the impugned order-in-appeal due to the absence of a show cause notice, despite the Commissioner (Appeals) citing legal precedents. The judge found the Commissioner&#039;s decision flawed as the respondents had waived the notice in writing, participated in adjudication, and contested the claims. Emphasizing the need for proper consideration of facts, the judge remanded the case for a decision based on merits, allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111641</link>
      <description>The appellate judge set aside the impugned order-in-appeal due to the absence of a show cause notice, despite the Commissioner (Appeals) citing legal precedents. The judge found the Commissioner&#039;s decision flawed as the respondents had waived the notice in writing, participated in adjudication, and contested the claims. Emphasizing the need for proper consideration of facts, the judge remanded the case for a decision based on merits, allowing the appeal.</description>
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