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    <title>2006 (1) TMI 396 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal against the Order-in-appeal 87/2004, ruling in favor of the Revenue&#039;s claim for recovery of differential duty on advance DTA clearances. The Commissioner (Appeals) decision was set aside due to lack of fairness in providing respondents with a crucial clarification by the Development Commissioner. The case was remanded for a fresh decision, emphasizing the importance of procedural fairness and the right of the respondents to effectively defend their case. All issues from the show cause notice were left open for further consideration.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal against the Order-in-appeal 87/2004, ruling in favor of the Revenue&#039;s claim for recovery of differential duty on advance DTA clearances. The Commissioner (Appeals) decision was set aside due to lack of fairness in providing respondents with a crucial clarification by the Development Commissioner. The case was remanded for a fresh decision, emphasizing the importance of procedural fairness and the right of the respondents to effectively defend their case. All issues from the show cause notice were left open for further consideration.</description>
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