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    <title>2013 (12) TMI 1148 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals) order and remanded the case to the original authority for re-examination, granting the appellant the opportunity to submit relevant documents and receive a personal hearing. The stay petition was granted, emphasizing the importance of due process and the right to present evidence in legal proceedings.</description>
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