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    <title>2005 (7) TMI 429 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that the appellants&#039; rights to natural justice were violated due to the non-supply of documents and denial of a personal hearing before the impugned order was passed. Consequently, the order confirming duty and penalty was set aside, and the case was remanded for a fresh decision. The appellants were granted the opportunity to inspect necessary documents and respond to the show cause notice, with instructions for the adjudicating authority to finalize the case within six months while ensuring a personal hearing. The importance of upholding principles of natural justice in such proceedings was emphasized, leading to the disposal of appeals and stay applications.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115645</link>
      <description>The Tribunal found that the appellants&#039; rights to natural justice were violated due to the non-supply of documents and denial of a personal hearing before the impugned order was passed. Consequently, the order confirming duty and penalty was set aside, and the case was remanded for a fresh decision. The appellants were granted the opportunity to inspect necessary documents and respond to the show cause notice, with instructions for the adjudicating authority to finalize the case within six months while ensuring a personal hearing. The importance of upholding principles of natural justice in such proceedings was emphasized, leading to the disposal of appeals and stay applications.</description>
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