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    <title>2005 (3) TMI 665 - CESTAT, CHENNAI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order rejecting the appeal due to non-compliance with Section 35F of the Central Excise Act. The Tribunal emphasized the importance of providing appellants with a fair opportunity to present their case and criticized the Commissioner (Appeals) for not entertaining the stay application before deciding on the appeal. The case was remanded with directions for the Commissioner (Appeals) to first address the stay application on its merits, highlighting the necessity of granting appellants a reasonable opportunity to be heard in accordance with legal principles.</description>
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      <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order rejecting the appeal due to non-compliance with Section 35F of the Central Excise Act. The Tribunal emphasized the importance of providing appellants with a fair opportunity to present their case and criticized the Commissioner (Appeals) for not entertaining the stay application before deciding on the appeal. The case was remanded with directions for the Commissioner (Appeals) to first address the stay application on its merits, highlighting the necessity of granting appellants a reasonable opportunity to be heard in accordance with legal principles.</description>
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