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    <title>2001 (12) TMI 186 - CEGAT, KOLKATA</title>
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    <description>The Tribunal set aside the Order-in-Original and remanded the matter for fresh decision, emphasizing the importance of providing the applicants/appellants with relevant documents and a fair hearing. The Commissioner&#039;s decision to confirm the earlier order-in-original, which had been invalidated by the Tribunal, was contested for violating principles of natural justice. The Tribunal highlighted the need for procedural fairness and remanded the matter for fresh adjudication, urging cooperation with Revenue Authorities and expeditious proceedings.</description>
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