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    <description>The Appellate Tribunal CESTAT CHENNAI remanded the appeal back to the ld. Commissioner (Appeals) for further proceedings due to significant grounds challenging the basis of the appeal order and adjudication beyond the show cause notice (SCN). The Tribunal emphasized the need for a fair hearing, granting the appellant a reasonable opportunity to present a defense. Instructions were given to issue a notice to the appellant within three months for presenting their case before a decision is made, ensuring a just resolution based on the appellant&#039;s contentions.</description>
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