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    <title>1991 (3) TMI 258 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi addressed the denial of project import benefit, financial hardship of the appellants, and allegations of denial of natural justice. The decision balanced legal principles, financial considerations, and procedural fairness to provide relief to the appellants while safeguarding the revenue&#039;s interests. The Tribunal accepted the advocate&#039;s offer for a bank guarantee and personal bond based on undue hardship and balance of convenience, directing compliance terms to maintain assets and fulfill obligations.</description>
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      <description>The Appellate Tribunal CEGAT, New Delhi addressed the denial of project import benefit, financial hardship of the appellants, and allegations of denial of natural justice. The decision balanced legal principles, financial considerations, and procedural fairness to provide relief to the appellants while safeguarding the revenue&#039;s interests. The Tribunal accepted the advocate&#039;s offer for a bank guarantee and personal bond based on undue hardship and balance of convenience, directing compliance terms to maintain assets and fulfill obligations.</description>
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