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    <title>2017 (10) TMI 146 - ATPMLA</title>
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    <description>The appeal was allowed and the impugned adjudication order was set aside because the relied upon material and proof of service of notices were not traceable, leaving the matter incapable of effective examination on merits. The appellant had repeatedly sought the documents, but the investigation file was unavailable and the earlier stage hearing had not been properly completed. In these circumstances, continuation of the penalty order would have caused prejudice, and interference was warranted in the interests of justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348991</link>
      <description>The appeal was allowed and the impugned adjudication order was set aside because the relied upon material and proof of service of notices were not traceable, leaving the matter incapable of effective examination on merits. The appellant had repeatedly sought the documents, but the investigation file was unavailable and the earlier stage hearing had not been properly completed. In these circumstances, continuation of the penalty order would have caused prejudice, and interference was warranted in the interests of justice.</description>
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      <law>Money Laundering</law>
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