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    <title>2007 (10) TMI 477 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s power to remand cases under Section 35-A(3) of the Central Excise Act, 1944, despite challenges raised by the Revenue. The appeal was dismissed, affirming that the respondent was entitled to defend their case properly due to a violation of the principles of natural justice. The decision was rendered on 5-10-2007.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s power to remand cases under Section 35-A(3) of the Central Excise Act, 1944, despite challenges raised by the Revenue. The appeal was dismissed, affirming that the respondent was entitled to defend their case properly due to a violation of the principles of natural justice. The decision was rendered on 5-10-2007.</description>
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