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    <title>1991 (5) TMI 163 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Collector of Central Excise&#039;s order in the appeal by M/s. Kaycee Electricals, emphasizing the need for re-adjudication. The Tribunal highlighted discrepancies in the Collector&#039;s consideration of the Exemption Notification No. 3/91-CE(NT) and the timing of the order, leading to a remand for a fair re-examination. The Collector was instructed to review the benefit of the exemption notification, adhere to natural justice principles, and provide a personal hearing opportunity, ultimately allowing the appeal on remand.</description>
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    <pubDate>Tue, 21 May 1991 00:00:00 +0530</pubDate>
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      <title>1991 (5) TMI 163 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81345</link>
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      <pubDate>Tue, 21 May 1991 00:00:00 +0530</pubDate>
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