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    <title>1988 (2) TMI 307 - CEGAT, NEW DELHI</title>
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    <description>Cash payment of full duty was treated as satisfying the bond requirement where the substantive conditions for exemption were otherwise shown. The tribunal also accepted that end-use could ordinarily be proved through certificates issued by central excise authorities, and such certificates should not be rejected without strong written reasons. The impugned order was set aside and the matter remanded for fresh adjudication, with directions not to insist on a bond and to allow production of the necessary certificates in support of the exemption claim.</description>
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    <pubDate>Thu, 25 Feb 1988 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=73949</link>
      <description>Cash payment of full duty was treated as satisfying the bond requirement where the substantive conditions for exemption were otherwise shown. The tribunal also accepted that end-use could ordinarily be proved through certificates issued by central excise authorities, and such certificates should not be rejected without strong written reasons. The impugned order was set aside and the matter remanded for fresh adjudication, with directions not to insist on a bond and to allow production of the necessary certificates in support of the exemption claim.</description>
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