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    <title>2005 (2) TMI 255 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039; dismissal of appeals by M/s. Vardhman Cables (India) and Shri Parag Jain, Director, due to time limit issues under the Central Excise Act. The Tribunal found a violation of natural justice principles as the Commissioner did not disclose crucial communications, leading to a lack of opportunity for the appellants to present their case. Consequently, the matter was remanded back to the Commissioner (Appeals) for a fresh decision, with directions to provide necessary communications and allow a personal hearing for the appellants, ensuring procedural fairness.</description>
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