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2000 (9) TMI 565 - CEGAT, NEW DELHIExtract: ....... of natural justice. The impugned order is set aside and the matter is remanded to the jurisdictional adjudicating authority with the direction to give opportunity to the appellants to produce defence. The Revenue is at liberty to cross-examine the defence witnesses, if produced, in accordance with law. The appeals are disposed of by way of remand.
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