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    <title>2018 (9) TMI 1268 - GAUHATI HIGH COURT</title>
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    <description>A cryptic dismissal of an excise appeal by the Tribunal, passed in the absence of the appellants and without an effective hearing, was found inappropriate where the dispute involved a substantial exemption and refund claim under Notification No. 33/99-CE. The High Court held that the matter required consideration on merits after a proper opportunity of hearing, and a brief ex parte order could not fairly dispose of such issues. The impugned order was set aside and the matter remanded to the Tribunal for fresh adjudication on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367532</link>
      <description>A cryptic dismissal of an excise appeal by the Tribunal, passed in the absence of the appellants and without an effective hearing, was found inappropriate where the dispute involved a substantial exemption and refund claim under Notification No. 33/99-CE. The High Court held that the matter required consideration on merits after a proper opportunity of hearing, and a brief ex parte order could not fairly dispose of such issues. The impugned order was set aside and the matter remanded to the Tribunal for fresh adjudication on merits.</description>
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      <pubDate>Tue, 20 Feb 2018 00:00:00 +0530</pubDate>
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