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    <title>2016 (11) TMI 513 - CESTAT NEW DELHI</title>
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    <description>The Revenue&#039;s appeal against the Order-in-Appeal was rejected by the court. The Commissioner (Appeals) set aside the Order-in-Original due to the failure to disclose seized documents to the assessee, violating principles of natural justice. The court emphasized the importance of sharing relied-upon documents for a fair adjudication process. The absence of document disclosure throughout the proceedings justified setting aside the order. The judgment upheld the decision, highlighting the significance of upholding natural justice principles.</description>
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      <description>The Revenue&#039;s appeal against the Order-in-Appeal was rejected by the court. The Commissioner (Appeals) set aside the Order-in-Original due to the failure to disclose seized documents to the assessee, violating principles of natural justice. The court emphasized the importance of sharing relied-upon documents for a fair adjudication process. The absence of document disclosure throughout the proceedings justified setting aside the order. The judgment upheld the decision, highlighting the significance of upholding natural justice principles.</description>
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