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2013 (8) TMI 904 - CESTAT NEW DELHIExtract: .......n Form A-2, non-issue of show cause notice and non-grant of personal hearing does not vitiate the proceedings before the Adjudicating Authority. In any case, the appellant had been heard by the Commissioner (Appeals). In view of the above, I do not find any infirmity in the impugned order. The appeal is dismissed. (Order dictated in the open Court)
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