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    <title>2012 (9) TMI 27 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the application for the recall of the order dated 6-7-2010 and restoration of the appeal. The decision emphasized the necessity of providing relied upon documents to the assessee before adjudication and criticized the authority&#039;s reliance on the assessee&#039;s failure to collect documents as a basis for ex parte proceedings. The Tribunal found that the grounds raised were insufficient to recall the order, highlighting the importance of due process in such proceedings.</description>
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      <description>The Tribunal dismissed the application for the recall of the order dated 6-7-2010 and restoration of the appeal. The decision emphasized the necessity of providing relied upon documents to the assessee before adjudication and criticized the authority&#039;s reliance on the assessee&#039;s failure to collect documents as a basis for ex parte proceedings. The Tribunal found that the grounds raised were insufficient to recall the order, highlighting the importance of due process in such proceedings.</description>
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