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    <title>2011 (11) TMI 278 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeals in the case involving the wrongful availment of a drawback scheme by M/s. Santosh Sai Exim Pvt. Ltd. in the export of brass articles and artwares. Penalties imposed by the Jt. Commissioner and confirmed by the Commissioner (Appeals) were set aside due to the violation of principles of natural justice. The matter was remanded back to the original authority for a fresh adjudication, emphasizing the importance of ensuring procedural fairness and providing the appellants with the opportunity to be heard.</description>
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