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    <title>2019 (10) TMI 491 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the decision confirming duty payment and penalty under Section 11AC, remanding the case for a fresh decision. They criticized the Adjudicating Authority for not providing a post-hearing report to the appellant, breaching natural justice principles. The appellant&#039;s challenge to the differential duty amount and penalty was acknowledged, emphasizing discrepancies in duty calculation and lack of access to crucial reports. The Tribunal ensured a fair opportunity for the appellant to address duty and penalty calculations accurately, highlighting the importance of procedural fairness in such matters.</description>
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      <description>The Tribunal set aside the decision confirming duty payment and penalty under Section 11AC, remanding the case for a fresh decision. They criticized the Adjudicating Authority for not providing a post-hearing report to the appellant, breaching natural justice principles. The appellant&#039;s challenge to the differential duty amount and penalty was acknowledged, emphasizing discrepancies in duty calculation and lack of access to crucial reports. The Tribunal ensured a fair opportunity for the appellant to address duty and penalty calculations accurately, highlighting the importance of procedural fairness in such matters.</description>
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