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2007 (6) TMI 349 - CESTAT, CHENNAIExtract: .......and the principles of natural justice. It is made clear that the assessee shall be given an effective opportunity to cross-examine the 13 witnesses cited by them. Of course, a reasonable opportunity of being heard shall also be made available to the appellants. Both the appeals stand allowed by way of remand. (Dictated and pronounced in open Court)
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