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    <title>2009 (11) TMI 602 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal set aside the order of the Commissioner (Appeals) due to failure to comply with the natural justice principle by not providing copies of relied-upon documents to the respondent assessee. The Tribunal emphasized the importance of providing necessary documents to the assessee for a fair adjudication process. The matter was remanded to the adjudicating authority with directions to rectify the deficiency, grant the assessee an opportunity to be heard, and issue a fresh order in compliance with legal provisions, highlighting the significance of adhering to natural justice principles in adjudication proceedings.</description>
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