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    <title>2005 (2) TMI 621 - CESTAT, NEW DELHI</title>
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    <description>An adjudication confirming central excise duty and penalties was set aside where the assessee had not been supplied with the relied upon charts and duty calculations and was denied an effective opportunity to reply and be heard. The record did not clearly show full disclosure of the material used in the demand, and the dispute also involved the assessee&#039;s claim to exemption under Notification No. 8/97-C.E. and the use of indigenous raw materials. The matter was remanded to the Commissioner for de novo adjudication after supplying the specified documents and granting a sufficient hearing.</description>
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      <title>2005 (2) TMI 621 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115194</link>
      <description>An adjudication confirming central excise duty and penalties was set aside where the assessee had not been supplied with the relied upon charts and duty calculations and was denied an effective opportunity to reply and be heard. The record did not clearly show full disclosure of the material used in the demand, and the dispute also involved the assessee&#039;s claim to exemption under Notification No. 8/97-C.E. and the use of indigenous raw materials. The matter was remanded to the Commissioner for de novo adjudication after supplying the specified documents and granting a sufficient hearing.</description>
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      <pubDate>Tue, 08 Feb 2005 00:00:00 +0530</pubDate>
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