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2019 (6) TMI 122 - HC - Central ExcisePrinciples of Natural Justice - Whether in the facts and circumstances of the case and in law was the Tribunal justified in allowing the appeal of the respondent in absence of any reasons to support its conclusion? - HELD THAT:- There is no discussion whatsoever about the respective contentions raised by the parties. It concludes the order of adjudication is bad without having tested the same on the basis of the submissions of the parties. Thus, the impugned order of the Tribunal is in breach of principles of natural justice. The substantial question of law is answered in the affirmative that is in favour of the appellant-revenue and against the respondent-assessee.
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