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    <title>2020 (2) TMI 1198 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals of M/s. Vivilon Textiles, Confidence Exports, and Shri Harish Bulchandani, dismissing the appeal of Suhel Roadlines. Penalties under Rule 26 were deemed unsustainable due to lack of cross-examination and inapplicability to corporate entities. Adjudicating Authority&#039;s failure to comply with cross-examination requirements was criticized, emphasizing the importance of judicial discipline and natural justice.</description>
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