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    <title>2015 (10) TMI 119 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the joint confirmation of duties and penalties against M/s. Golden Tobacco Ltd. and M/s. Chinar Cigarettes Ltd., emphasizing that such joint confirmation is not legally sustainable. The matter was remanded to the Commissioner for a fresh decision within six months, ensuring compliance with natural justice principles. Additionally, the Tribunal stressed the importance of supplying all relied upon and non-relied upon documents to the appellant for a fair adjudication process. It directed the adjudicating authority to allow cross-examination of various deponents to uphold fairness and transparency, emphasizing the need for expeditious completion of re-adjudication within six months to avoid unnecessary delays.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264844</link>
      <description>The Tribunal set aside the joint confirmation of duties and penalties against M/s. Golden Tobacco Ltd. and M/s. Chinar Cigarettes Ltd., emphasizing that such joint confirmation is not legally sustainable. The matter was remanded to the Commissioner for a fresh decision within six months, ensuring compliance with natural justice principles. Additionally, the Tribunal stressed the importance of supplying all relied upon and non-relied upon documents to the appellant for a fair adjudication process. It directed the adjudicating authority to allow cross-examination of various deponents to uphold fairness and transparency, emphasizing the need for expeditious completion of re-adjudication within six months to avoid unnecessary delays.</description>
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