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    <title>2018 (5) TMI 1119 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for re-adjudication. The adjudicating authority is directed to follow the procedure laid down in Section 9D of the Central Excise Act, ensuring compliance with the principles of natural justice and allowing the assessee to cross-examine the witnesses. The re-adjudication should consider the admissibility and relevance of the statements in accordance with the statutory requirements and judicial precedents.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for re-adjudication. The adjudicating authority is directed to follow the procedure laid down in Section 9D of the Central Excise Act, ensuring compliance with the principles of natural justice and allowing the assessee to cross-examine the witnesses. The re-adjudication should consider the admissibility and relevance of the statements in accordance with the statutory requirements and judicial precedents.</description>
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