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    <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeal by way of remand, emphasizing the need for a thorough examination of the case on its merits rather than solely focusing on procedural compliance. The Tribunal highlighted the importance of upholding legal provisions and principles of natural justice, directing the Commissioner (Appeals) to decide the appeal afresh after providing the appellant with an opportunity to be heard. The judgment underscored the significance of ensuring a fair process and consideration of all issues in reaching a decision.</description>
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