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2013 (12) TMI 172 - CESTAT AHMEDABADOpportunity of being heard – Personal hearing notice not received – Adjudication made before filing reply – Held that:- There seems to be a tearing hurry on the part of the adjudicating authority to decide the issue even without waiting for reply from the main appellant as well as from the other appellant - this is a gross violation of principles of natural justice – there was nothing on record that the adjudicating authority had directed the appellants to file reply after the date mentioned in the show cause notice for filing reply - Matter remitted back to the adjudicating authority for proper adjudication after proper hearing – Decided in favour of Assessee.
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