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    <title>2001 (7) TMI 1310 - CESTAT NEW DELHI</title>
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    <description>An adjudication order confirming excise duty and penalties was found procedurally unsustainable because the assessees&#039; replies to the show cause notice were not taken on record or considered, and no reasonable personal hearing was granted. The defect was treated as a denial of fair hearing and a breach of basic adjudicatory procedure. The order was therefore set aside and the matter remanded to the Commissioner for fresh adjudication after recording the replies and affording the appellants a proper opportunity of hearing.</description>
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      <title>2001 (7) TMI 1310 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=275795</link>
      <description>An adjudication order confirming excise duty and penalties was found procedurally unsustainable because the assessees&#039; replies to the show cause notice were not taken on record or considered, and no reasonable personal hearing was granted. The defect was treated as a denial of fair hearing and a breach of basic adjudicatory procedure. The order was therefore set aside and the matter remanded to the Commissioner for fresh adjudication after recording the replies and affording the appellants a proper opportunity of hearing.</description>
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