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    <title>1995 (7) TMI 365 - CEGAT, MADRAS</title>
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    <description>The appeal was dismissed as not maintainable in law due to the lack of reasons in the communication and failure to provide an appealable order regarding duty paid betel nut powder. The appellants were entitled to a decision after being heard, emphasizing the need for proper consideration and issuance of orders under Rule 51A by the competent authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114151</link>
      <description>The appeal was dismissed as not maintainable in law due to the lack of reasons in the communication and failure to provide an appealable order regarding duty paid betel nut powder. The appellants were entitled to a decision after being heard, emphasizing the need for proper consideration and issuance of orders under Rule 51A by the competent authority.</description>
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