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    <title>2007 (8) TMI 549 - CESTAT, CHENNAI</title>
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    <description>The Tribunal set aside the impugned order due to the Commissioner&#039;s failure to provide the appellants with relied-upon documents, leading to a denial of natural justice. The case was remanded for fresh adjudication, emphasizing the importance of fair opportunity and personal hearing for the parties involved. Both appeals by M/s. Model Steels (P) Ltd. and the Managing Director were allowed for a fair process in compliance with legal principles.</description>
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