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    <title>2013 (2) TMI 23 - CESTAT Ahmedabad</title>
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    <description>The presiding judge set aside the impugned order and remitted the matter back to the adjudicating authority for a fresh consideration. The adjudicating authority was directed to reconsider the issue in light of the show cause notice, replies by the appellant, and the application for condonation of delay. The judge emphasized the importance of following the principles of natural justice in reaching a conclusion. The appeal was allowed by way of remand to the adjudicating authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=220611</link>
      <description>The presiding judge set aside the impugned order and remitted the matter back to the adjudicating authority for a fresh consideration. The adjudicating authority was directed to reconsider the issue in light of the show cause notice, replies by the appellant, and the application for condonation of delay. The judge emphasized the importance of following the principles of natural justice in reaching a conclusion. The appeal was allowed by way of remand to the adjudicating authority.</description>
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