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    <title>2012 (4) TMI 166 - CESTAT, KOLKATA</title>
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    <description>The Tribunal waived the pre-deposit requirement under Section 11AC, allowing the appeal to proceed without initial payment. The case was remanded back to the Commissioner(Appeals) due to the appeal being decided without affording the appellant a personal hearing, violating principles of natural justice. The Tribunal emphasized the importance of granting a reasonable opportunity for a hearing, ensuring procedural fairness in the subsequent decision-making process.</description>
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      <description>The Tribunal waived the pre-deposit requirement under Section 11AC, allowing the appeal to proceed without initial payment. The case was remanded back to the Commissioner(Appeals) due to the appeal being decided without affording the appellant a personal hearing, violating principles of natural justice. The Tribunal emphasized the importance of granting a reasonable opportunity for a hearing, ensuring procedural fairness in the subsequent decision-making process.</description>
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