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    <title>2009 (10) TMI 547 - BOMBAY HIGH COURT</title>
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    <description>The High Court found that the failure to provide the petitioners with the Revenue&#039;s report for consideration violated principles of natural justice. Additionally, the imposition of penal interest under Section 11AB of the Central Excise Act was deemed incorrect as the relevant provision was not considered. Consequently, the Court set aside the order and directed the Commissioner to rectify the errors, emphasizing adherence to natural justice, fair play, and accurate application of statutory provisions in administrative decisions for a fair outcome.</description>
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      <description>The High Court found that the failure to provide the petitioners with the Revenue&#039;s report for consideration violated principles of natural justice. Additionally, the imposition of penal interest under Section 11AB of the Central Excise Act was deemed incorrect as the relevant provision was not considered. Consequently, the Court set aside the order and directed the Commissioner to rectify the errors, emphasizing adherence to natural justice, fair play, and accurate application of statutory provisions in administrative decisions for a fair outcome.</description>
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