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    <title>2012 (6) TMI 339 - CESTAT, KOLKATA</title>
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      <description>The Tribunal remanded the case back to the ld. Commissioner (Appeals) for a decision on merits without requiring any predeposit, emphasizing the importance of granting a reasonable opportunity of hearing to the appellants. The appeal was disposed of through remand, highlighting procedural irregularities and ensuring a fair consideration of the case on its merits, in line with principles of natural justice and due process in adjudicating matters related to duty payments under the Central Excise Act, 1944.</description>
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