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    <title>1989 (7) TMI 274 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that an oral pronouncement without a reasoned and written order does not constitute a valid order under Section 35-C of the Central Excises and Salt Act, 1944. Judicial precedents and the Act&#039;s provisions emphasize the necessity of a formal, reasoned order. The appellants&#039; preliminary objection was overruled, and the case was rightfully reopened for rehearing.</description>
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