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    <title>2015 (12) TMI 660 - CESTAT NEW DELHI</title>
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    <description>The appellant challenged a duty demand based on alleged shortage of finished cigarettes, citing violations of natural justice principles due to non-supply of relied upon documents and an ex-parte order. The Commissioner confirmed the duty demand, penalties, and confiscation of unaccounted cigarettes, leading to substantial penalties imposed on the appellant and the authorized signatory. The appellant sought a remand for de-novo adjudication after receiving necessary documents and a personal hearing, emphasizing procedural irregularities and the need for a fair hearing process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269356</link>
      <description>The appellant challenged a duty demand based on alleged shortage of finished cigarettes, citing violations of natural justice principles due to non-supply of relied upon documents and an ex-parte order. The Commissioner confirmed the duty demand, penalties, and confiscation of unaccounted cigarettes, leading to substantial penalties imposed on the appellant and the authorized signatory. The appellant sought a remand for de-novo adjudication after receiving necessary documents and a personal hearing, emphasizing procedural irregularities and the need for a fair hearing process.</description>
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      <pubDate>Tue, 07 Apr 2015 00:00:00 +0530</pubDate>
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