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    <title>2008 (6) TMI 71 - CESTAT Bangalore</title>
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    <description>The Tribunal allowed the appeal, remanding the case to the Original Authority due to a violation of Principles of Natural Justice. The Tribunal held that all relied upon documents in the show cause notice must be provided to the appellants for an effective defense. It emphasized the right of the assessee to access and copy seized documents, even if not explicitly relied upon. The Original Authority was directed to allow examination of all documents, provide an opportunity for additional replies, and issue a speaking order within four months, ensuring adherence to Principles of Natural Justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31235</link>
      <description>The Tribunal allowed the appeal, remanding the case to the Original Authority due to a violation of Principles of Natural Justice. The Tribunal held that all relied upon documents in the show cause notice must be provided to the appellants for an effective defense. It emphasized the right of the assessee to access and copy seized documents, even if not explicitly relied upon. The Original Authority was directed to allow examination of all documents, provide an opportunity for additional replies, and issue a speaking order within four months, ensuring adherence to Principles of Natural Justice.</description>
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      <pubDate>Thu, 19 Jun 2008 00:00:00 +0530</pubDate>
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