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    <title>2023 (7) TMI 1113 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the impugned order and remanded the appeals to the Adjudicating Authority for fresh adjudication, emphasizing the importance of allowing cross-examination of key witnesses to uphold natural justice principles. The penalty imposed on one appellant was overturned due to the retrospective application of penalty provisions. The Adjudicating Authority was directed to decide the case promptly within sixteen weeks, without expressing any opinion on the case&#039;s merits.</description>
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      <description>The Tribunal set aside the impugned order and remanded the appeals to the Adjudicating Authority for fresh adjudication, emphasizing the importance of allowing cross-examination of key witnesses to uphold natural justice principles. The penalty imposed on one appellant was overturned due to the retrospective application of penalty provisions. The Adjudicating Authority was directed to decide the case promptly within sixteen weeks, without expressing any opinion on the case&#039;s merits.</description>
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