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2008 (7) TMI 36 - AT - Central ExciseDelay in constituting Review Committee (resulting in huge revenue loss) has to be explained before Tribunal - When a court is left with an unavoidable impression that important aspects of the case was not satisfactorily brought out clearly by materials on record, that requires a Court to find truth through process of summon & affidavits - Section 30 of the Code of Civil Procedure have empowered Tribunal to exercise powers of a Civil Court in this respect while hearing Appeal
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