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    <title>2006 (9) TMI 407 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the impugned orders and allowed the appeals by remanding the case back to the Commissioner for de novo adjudication. The appellants were directed to cooperate with the adjudicator for a swift resolution of the matter. The Tribunal emphasized the importance of allowing cross-examination, doubted the reliability of the statements, and called for a fresh adjudication of the case to ensure fairness and uphold the rights of the appellants.</description>
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