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    <title>2006 (9) TMI 112 - CESTAT, MUMBAI</title>
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    <description>The appellate tribunal dismissed the appeal by the department against the Commissioner (Appeals) order, emphasizing that the issue should be decided by the jurisdictional Assistant Commissioner/Deputy Commissioner following principles of natural justice. The tribunal upheld the authority of the Commissioner (Appeals) to consider the appeal by the assessee and supported the remand of the matter for re-adjudication while ensuring adherence to natural justice principles. The decision affirmed the procedural requirements under the Central Excise Act, 1944.</description>
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    <pubDate>Fri, 22 Sep 2006 00:00:00 +0530</pubDate>
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      <description>The appellate tribunal dismissed the appeal by the department against the Commissioner (Appeals) order, emphasizing that the issue should be decided by the jurisdictional Assistant Commissioner/Deputy Commissioner following principles of natural justice. The tribunal upheld the authority of the Commissioner (Appeals) to consider the appeal by the assessee and supported the remand of the matter for re-adjudication while ensuring adherence to natural justice principles. The decision affirmed the procedural requirements under the Central Excise Act, 1944.</description>
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      <pubDate>Fri, 22 Sep 2006 00:00:00 +0530</pubDate>
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