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    <title>1983 (5) TMI 241 - CEGAT NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT NEW DELHI allowed the appeal by a private limited company manufacturing hospital and canteen equipment, challenging the reclassification of their Heavy Duty Hot Food Cabinet under Central Excise Tariff Item 40. The Tribunal criticized the lack of natural justice in the reclassification process and emphasized the importance of adjudicating authorities observing natural justice principles. The reclassification order was set aside, highlighting the need for just and careful decision-making in such matters.</description>
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    <pubDate>Tue, 24 May 1983 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=166151</link>
      <description>The Appellate Tribunal CEGAT NEW DELHI allowed the appeal by a private limited company manufacturing hospital and canteen equipment, challenging the reclassification of their Heavy Duty Hot Food Cabinet under Central Excise Tariff Item 40. The Tribunal criticized the lack of natural justice in the reclassification process and emphasized the importance of adjudicating authorities observing natural justice principles. The reclassification order was set aside, highlighting the need for just and careful decision-making in such matters.</description>
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      <pubDate>Tue, 24 May 1983 00:00:00 +0530</pubDate>
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