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    <description>The Tribunal set aside the order due to a violation of natural justice as the appellant was denied the opportunity to cross-examine key individuals from M/s. SB International. The case was remanded for fresh adjudication after affording the cross-examination opportunity, emphasizing the fundamental nature of natural justice that cannot be cured at the appellate stage. The Adjudicating Authority was directed to allow the appellant to present their case adequately before issuing a new order, ensuring the principles of natural justice were upheld in the proceedings.</description>
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