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    <title>2005 (11) TMI 101 - GOVERNMENT OF INDIA</title>
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    <description>The government set aside the Order-in-Appeal, remanding the case for a decision on merits by the Commissioner (Appeals) following principles of natural justice. The ruling emphasized adherence to legal procedures, particularly regarding the timeliness of the appeal filing and proper service of the Order-in-Original. The importance of considering the merits of the case in appeal proceedings was highlighted, directing the Commissioner (Appeals) to reconsider the matter following principles of natural justice.</description>
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