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    <title>1993 (2) TMI 184 - CEGAT, MADRAS</title>
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    <description>The Appellate Tribunal dismissed the Department&#039;s stay petitions and miscellaneous petitions, aiming to promptly dispose of the appeals related to the import of used Diesel engines. The Tribunal held that the Collector (Appeals) had the authority to decide both valuation and legality issues, remanding the matter for a comprehensive review. The lower appellate authority was directed to expedite the case within two months, stressing cooperation among all parties.</description>
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      <description>The Appellate Tribunal dismissed the Department&#039;s stay petitions and miscellaneous petitions, aiming to promptly dispose of the appeals related to the import of used Diesel engines. The Tribunal held that the Collector (Appeals) had the authority to decide both valuation and legality issues, remanding the matter for a comprehensive review. The lower appellate authority was directed to expedite the case within two months, stressing cooperation among all parties.</description>
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