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    <title>2017 (5) TMI 386 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals against OIO No.11/Commissioner/2007 for clandestine manufacture and clearance of goods without duty payment. The demand and penalties imposed were set aside due to the appellants not being provided with relied upon documents and the opportunity for cross-examination. The case was remanded to the Adjudicating Authority for a fresh decision, emphasizing procedural fairness and the importance of allowing parties access to evidence and cross-examination to ensure a just outcome.</description>
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      <description>The Tribunal allowed the appeals against OIO No.11/Commissioner/2007 for clandestine manufacture and clearance of goods without duty payment. The demand and penalties imposed were set aside due to the appellants not being provided with relied upon documents and the opportunity for cross-examination. The case was remanded to the Adjudicating Authority for a fresh decision, emphasizing procedural fairness and the importance of allowing parties access to evidence and cross-examination to ensure a just outcome.</description>
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