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    <title>2020 (12) TMI 540 - GUJARAT HIGH COURT</title>
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    <description>The High Court admitted the tax appeal under the Customs Act and Central Excise Act based on substantial questions of law raised by the appellant. The Court addressed issues including lack of findings on penalties, violation of natural justice, invocation of specific provisions, confirmation of penalties without specifying sub-clauses, denial of cross-examination, and disregard of points raised. The judgment emphasized the importance of detailed justifications for penalties, fairness in proceedings, clarity in penalty imposition, and consistency in following legal directives for a fair decision-making process.</description>
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