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    <title>2009 (1) TMI 175 - CESTAT, NEW DELHI</title>
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    <description>Fresh adjudication was required where the assessee produced additional evidence before the Tribunal that had not been placed before the adjudicating authority or the Commissioner (Appeals). The Tribunal directed reconsideration of the record by the original authority, including examination of those documents and the Tribunal decision relied upon, to ensure a fair decision after granting the assessee a proper opportunity of hearing. The impugned order was set aside and the matter remanded for de novo decision on the evidence and legal material already cited.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33845</link>
      <description>Fresh adjudication was required where the assessee produced additional evidence before the Tribunal that had not been placed before the adjudicating authority or the Commissioner (Appeals). The Tribunal directed reconsideration of the record by the original authority, including examination of those documents and the Tribunal decision relied upon, to ensure a fair decision after granting the assessee a proper opportunity of hearing. The impugned order was set aside and the matter remanded for de novo decision on the evidence and legal material already cited.</description>
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