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2009 (1) TMI 91

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.... The learned Advocate for the Appellant invites attention to following five questions of law proposed by the Appellant : "[1]Whether the tribunal viz. Learned Customs Excise and Service Tax Appellate Tribunal was correct in not hearing the appellants that they where not afforded an opportunity of cross examination of panch witness at any stage below despite praying for the same at every stage? ....

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.... Rules 2002 upon the appellants though the same was not a question of consideration, pending before him, in light of the fact that the said penalty was already set aside by the Learned Adjudicating Authority before the matter was remanded back for denovo consideration by the Learned Tribunal and that the same was not appealed against and had attained finality?" 2. The learned Advocate vehementl....