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    <title>2014 (3) TMI 279 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order due to the non-supply of non-relied upon documents to the appellant during adjudication, emphasizing procedural fairness and natural justice principles. The case was remanded to the original adjudicating authority with strict directions to provide all necessary documents for defense preparation, highlighting the Revenue&#039;s duty to ensure a fair opportunity for the appellant. The judgment underscored the importance of adhering to procedural fairness, rectifying procedural shortcomings, and upholding the appellant&#039;s right to a transparent adjudication process.</description>
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      <description>The Tribunal set aside the impugned order due to the non-supply of non-relied upon documents to the appellant during adjudication, emphasizing procedural fairness and natural justice principles. The case was remanded to the original adjudicating authority with strict directions to provide all necessary documents for defense preparation, highlighting the Revenue&#039;s duty to ensure a fair opportunity for the appellant. The judgment underscored the importance of adhering to procedural fairness, rectifying procedural shortcomings, and upholding the appellant&#039;s right to a transparent adjudication process.</description>
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