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2008 (7) TMI 334 - CESTAT NEW DELHIFirst appellate order suffers from legal infirmity and gross violation of natural justice - it would be noticed from the order itself that when a material gave rise to civil consequence of levy of duty and criminal consequence of levy of penalty, no opportunity of rebuttal was granted to the Appellant - It is elementary principle of jurisprudence that no one shall be condemned without being heard - matter remanded back to the learned Adjudicating authority below
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