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2013 (12) TMI 1472 - MADRAS HIGH COURTValidity of Ttribunal's order - Whether the first respondent has violated principles of natural justice in not serving the notice of hearing in terms of Rule 18 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Held that:- Since the appellant has not made its appearance in [2015 (2) TMI 749 - CESTAT CHENNAI], the Tribunal has erroneously stated that it has considered the rival submissions. Therefore, it is quite clear that for giving sufficient opportunity to the appellant, the impugned Final Order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, is liable to be set aside and the matter is liable to be remitted to the file of the Appellate Tribunal. - Decided in favour of assessee.
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