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    <title>2006 (4) TMI 143 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>The High Court allowed the appeals, set aside the Tribunal&#039;s order, and remanded the matter to the adjudicating authority for a fresh decision. The parties were directed to appear before the Commissioner, Central Excise, Ludhiana, for further proceedings. The High Court emphasized the need for fair play and adherence to principles of natural justice, ensuring that the assessee is given an opportunity to inspect documents and cross-examine witnesses if necessary.</description>
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      <description>The High Court allowed the appeals, set aside the Tribunal&#039;s order, and remanded the matter to the adjudicating authority for a fresh decision. The parties were directed to appear before the Commissioner, Central Excise, Ludhiana, for further proceedings. The High Court emphasized the need for fair play and adherence to principles of natural justice, ensuring that the assessee is given an opportunity to inspect documents and cross-examine witnesses if necessary.</description>
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