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2001 (8) TMI 1204 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi allowed the appeals filed by the appellants, remanding the case back to the Commissioner (Appeals) for reconsideration. The Tribunal waived the pre-deposit of duty and penalty, citing a violation of principles of natural justice by the Commissioner (Appeals). The appellants were granted an opportunity to be heard before a new decision was made.
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