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    <description>The Tribunal allowed the appeal, setting aside the decision rejecting the request for cross-examination. The matter was remanded to the Principal Commissioner with directions to adjudicate the Show Cause Notice in compliance with Section 9D of the Central Excise Act. The Tribunal emphasized the importance of adhering to the principles of natural justice and the statutory requirements of Section 9D, as outlined in relevant judicial precedents.</description>
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      <description>The Tribunal allowed the appeal, setting aside the decision rejecting the request for cross-examination. The matter was remanded to the Principal Commissioner with directions to adjudicate the Show Cause Notice in compliance with Section 9D of the Central Excise Act. The Tribunal emphasized the importance of adhering to the principles of natural justice and the statutory requirements of Section 9D, as outlined in relevant judicial precedents.</description>
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