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2002 (4) TMI 66

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..... n two Members of the Tribunal and the matter was referred to the President. The difference of opinion arose because of the findings of the Vice President of the Tribunal that the principles of natural justice had not been observed and that the assessee had suffered thereby. The President, however, did not agree and he held that there had been no request by the assessee to cross-examine the represe .....

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