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    <description>The Court set aside the Customs, Excise and Service Tax Appellate Tribunal&#039;s order due to lack of reasons and failure to consider the Assessee&#039;s legal contentions. The Assessee was directed to have a personal hearing before the Tribunal. The Court emphasized the need for a fair opportunity for parties to present their case and the importance of reasoned orders in legal proceedings for justice and procedural fairness.</description>
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