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    <title>2014 (9) TMI 23 - CESTAT BANGALORE</title>
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    <description>Where an assessee&#039;s request for extension of the warehousing period was still pending, adjudication on a demand order without first deciding that application was treated as procedurally unfair. The record showed that the extension request had been made after expiry of the initial warehousing period, and the applicable Customs circular allowed such requests to be considered even after expiry in appropriate cases. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh adjudication after deciding the extension application and following the principles of natural justice.</description>
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    <pubDate>Mon, 21 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 23 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=250997</link>
      <description>Where an assessee&#039;s request for extension of the warehousing period was still pending, adjudication on a demand order without first deciding that application was treated as procedurally unfair. The record showed that the extension request had been made after expiry of the initial warehousing period, and the applicable Customs circular allowed such requests to be considered even after expiry in appropriate cases. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh adjudication after deciding the extension application and following the principles of natural justice.</description>
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      <pubDate>Mon, 21 Jul 2014 00:00:00 +0530</pubDate>
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