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    <title>2009 (2) TMI 213 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that the Appellant was denied the opportunity for a hearing on the modification application, leading to a violation of natural justice principles. Despite the Departmental Representative&#039;s assertion that the Appellant was heard, the Tribunal disagreed and concluded that there was a lack of opportunity for a hearing. Consequently, the Tribunal dismissed the appeal due to the Appellant&#039;s case not being decided on merit by the Appellate Authority below. The Tribunal directed the Appellant to appear before the Appellate Authority for a fresh hearing on both merit and the issue of pre-deposit, ensuring justice to the litigants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35314</link>
      <description>The Tribunal found that the Appellant was denied the opportunity for a hearing on the modification application, leading to a violation of natural justice principles. Despite the Departmental Representative&#039;s assertion that the Appellant was heard, the Tribunal disagreed and concluded that there was a lack of opportunity for a hearing. Consequently, the Tribunal dismissed the appeal due to the Appellant&#039;s case not being decided on merit by the Appellate Authority below. The Tribunal directed the Appellant to appear before the Appellate Authority for a fresh hearing on both merit and the issue of pre-deposit, ensuring justice to the litigants.</description>
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