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    <description>An ex parte first appellate order was set aside and the matter restored for fresh adjudication because the assessee had not been given a meaningful opportunity of hearing. The Tribunal applied the principles of natural justice and directed the first appellate authority to reconsider the dispute after granting one more chance to the assessee to participate. The assessee was cautioned to cooperate in the remand proceedings, failing which the authority could decide the matter on the material already available. No final determination on the tax dispute on merits was made.</description>
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      <description>An ex parte first appellate order was set aside and the matter restored for fresh adjudication because the assessee had not been given a meaningful opportunity of hearing. The Tribunal applied the principles of natural justice and directed the first appellate authority to reconsider the dispute after granting one more chance to the assessee to participate. The assessee was cautioned to cooperate in the remand proceedings, failing which the authority could decide the matter on the material already available. No final determination on the tax dispute on merits was made.</description>
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