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    <title>2019 (11) TMI 1523 - MADHYA PRADESH HIGH COURT</title>
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    <description>The appeal challenging the order of the Customs, Excise &amp;amp; Service Tax Appellate Tribunal under Section 35G of the Central Excise Act, 1944 was allowed by the Supreme Court. The Court found the Tribunal erred in adjudicating the appeal in the absence of the appellant or their counsel, contrary to the Code of Civil Procedure rules. The impugned order imposing a penalty was deemed unsustainable, and the matter was remanded to the Tribunal for a fresh decision after hearing both parties&#039; counsel, without expressing any opinion on the case&#039;s merits.</description>
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    <pubDate>Thu, 21 Nov 2019 00:00:00 +0530</pubDate>
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      <description>The appeal challenging the order of the Customs, Excise &amp;amp; Service Tax Appellate Tribunal under Section 35G of the Central Excise Act, 1944 was allowed by the Supreme Court. The Court found the Tribunal erred in adjudicating the appeal in the absence of the appellant or their counsel, contrary to the Code of Civil Procedure rules. The impugned order imposing a penalty was deemed unsustainable, and the matter was remanded to the Tribunal for a fresh decision after hearing both parties&#039; counsel, without expressing any opinion on the case&#039;s merits.</description>
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