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    <title>2016 (4) TMI 1113 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court allowed the appeal, condoning the delay of 302 days in filing the appeal under Section 35G (2A) of the Central Excise Act, 1944, due to non-receipt of the notice of hearing. The Court quashed the Tribunal&#039;s orders, emphasizing the violation of natural justice principles as the appellant was not given a proper opportunity to present its case. The case was remanded back to the Tribunal for a fresh decision, ensuring the appellant&#039;s right to a fair hearing and representation in accordance with the audi alteram partem rule and the Canara Bank v. V.K. Awasthy case.</description>
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      <description>The High Court allowed the appeal, condoning the delay of 302 days in filing the appeal under Section 35G (2A) of the Central Excise Act, 1944, due to non-receipt of the notice of hearing. The Court quashed the Tribunal&#039;s orders, emphasizing the violation of natural justice principles as the appellant was not given a proper opportunity to present its case. The case was remanded back to the Tribunal for a fresh decision, ensuring the appellant&#039;s right to a fair hearing and representation in accordance with the audi alteram partem rule and the Canara Bank v. V.K. Awasthy case.</description>
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