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2009 (3) TMI 27 - PUNJAB AND HARYANA HIGH COURTReasonable opportunity of hearing not given to assessee while passing order by Revisional Authority i.e. CCE & C – order of Revisional Authority has been rightly set aside by tribunal - there is no room to entertain the instant appeal of revenue because the Tribunal has recorded a categorical finding that the principles of natural justice were required to be observed - matter was rightly remanded to the Commissioner for fresh decision after affording proper opportunity of hearing to respondent
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