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2008 (10) TMI 110 - HC - Central ExciseViolation of principle of natural justice - Commissioner (Appeals) not granted opportunity of hearing to petitioner, while deciding the stay application - In the Scheme of a taxing statute, unless expressly or by necessary implication excluded, personal hearing is desirable at the appellate stage, though effect of denial of opportunity differs from case to case – impugned order is quashed – Commissioner is directed to pass a fresh order after granting opportunity of hearing to the petitioner
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