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2008 (1) TMI 269 - CESTAT CHENNAIFailure of justice - reasonable opportunity of being heard - no representation for the party despite notice – held that another reasonable opportunity of being heard ought to have been given to the assessee, when it was informed that a partner of the firm had passed away in the near past - impugned order is set aside the and Commissioner is directed to pass fresh order of adjudication in accordance with law after giving the appellants a reasonable opportunity of being personally heard
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