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    <title>2008 (5) TMI 595 - CESTAT, BANGALORE</title>
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    <description>The Tribunal found in favor of the appellant, emphasizing the importance of adhering to the principles of natural justice. It held that the rejection of the request to transfer Modvat credit balance lacked due process as the appellant was not given an opportunity to be heard, and a speaking order was not issued. The Tribunal directed the Commissioner to conduct a rehearing within four months, providing the appellants with a fair opportunity for a hearing and to pass a speaking order in compliance with the principles of natural justice.</description>
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      <description>The Tribunal found in favor of the appellant, emphasizing the importance of adhering to the principles of natural justice. It held that the rejection of the request to transfer Modvat credit balance lacked due process as the appellant was not given an opportunity to be heard, and a speaking order was not issued. The Tribunal directed the Commissioner to conduct a rehearing within four months, providing the appellants with a fair opportunity for a hearing and to pass a speaking order in compliance with the principles of natural justice.</description>
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