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2011 (9) TMI 870 - CESTAT CHENNAIDuty demand - Penalty - Commissioner set aside demand and penalty - Remand order had not been implemented inasmuch as cross-examination was not given - Held that:- submission of Shri C.N. Ramesh is crucial for the confirmation of the demand against the appellants and, therefore, he should have been allowed to be cross-examined - Be that as it may, the fact remains that the direction given in the remand order by the Tribunal was not implemented for whatever reason. The remand order of the Tribunal does not stand modified in any manner. Therefore, the Commissioner (Appeals) is correct in his finding that non-implementation for the remand order has resulted in violation of the principles of natural justice - Decided against Revenue.
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