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    <title>2007 (7) TMI 469 - MADRAS HIGH COURT</title>
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    <description>The High Court held that the Tribunal erred in deciding the issues without allowing the appellant to present factual materials, violating principles of natural justice. The Court remitted the matter back to the Tribunal for reconsideration, emphasizing the importance of providing the appellant with a genuine opportunity to establish its case on factual issues. The impugned order was set aside, and the Tribunal was directed to allow the appellant to argue the issues on merits.</description>
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      <description>The High Court held that the Tribunal erred in deciding the issues without allowing the appellant to present factual materials, violating principles of natural justice. The Court remitted the matter back to the Tribunal for reconsideration, emphasizing the importance of providing the appellant with a genuine opportunity to establish its case on factual issues. The impugned order was set aside, and the Tribunal was directed to allow the appellant to argue the issues on merits.</description>
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