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    <title>2016 (12) TMI 759 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned Order-in-Appeal due to repeated litigation by the Revenue on the same cause, emphasizing the doctrine of res judicata. It found the issuance of multiple show cause notices and subsequent adjudication orders arbitrary and lacking a firm ground. The correct classification of imported goods under the Customs Tariff Heading was questioned, highlighting non-compliance with appellate authority directions. The Tribunal stressed the importance of adherence to principles of natural justice and directed the adjudicating authority to re-adjudicate the matter by March 2017, aiming to avoid undue delay and ensure justice for the appellant.</description>
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      <description>The Tribunal set aside the impugned Order-in-Appeal due to repeated litigation by the Revenue on the same cause, emphasizing the doctrine of res judicata. It found the issuance of multiple show cause notices and subsequent adjudication orders arbitrary and lacking a firm ground. The correct classification of imported goods under the Customs Tariff Heading was questioned, highlighting non-compliance with appellate authority directions. The Tribunal stressed the importance of adherence to principles of natural justice and directed the adjudicating authority to re-adjudicate the matter by March 2017, aiming to avoid undue delay and ensure justice for the appellant.</description>
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