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    <title>2004 (6) TMI 399 - CESTAT, CHENNAI</title>
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    <description>The appellate tribunal found that the denial of personal hearings for the majority of show cause notices amounted to a violation of natural justice. The orders of the lower authorities were set aside, emphasizing the necessity of remanding the case to the original authority for a fresh adjudication. The tribunal directed the original authority to provide the assessee with a fair opportunity for a full hearing on all six show cause notices within three months. The judgment highlighted the importance of upholding natural justice principles and ensuring fair hearings in administrative proceedings.</description>
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      <description>The appellate tribunal found that the denial of personal hearings for the majority of show cause notices amounted to a violation of natural justice. The orders of the lower authorities were set aside, emphasizing the necessity of remanding the case to the original authority for a fresh adjudication. The tribunal directed the original authority to provide the assessee with a fair opportunity for a full hearing on all six show cause notices within three months. The judgment highlighted the importance of upholding natural justice principles and ensuring fair hearings in administrative proceedings.</description>
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