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    <title>1994 (11) TMI 200 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found that the earlier order had proceeded on a mistaken identification of the appeal, because the recalled matter involved enhancement of assessable value based on cost of production and overhead charges for supply of nuts and bolts, not the connected issue of exclusion of inspection charges. Since no finding had been recorded on the issue actually raised in Appeal No. E/889/93-A, the prior order required recall. The recall application was allowed and the appeal was restored for fresh hearing on merits.</description>
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      <title>1994 (11) TMI 200 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83658</link>
      <description>The Tribunal found that the earlier order had proceeded on a mistaken identification of the appeal, because the recalled matter involved enhancement of assessable value based on cost of production and overhead charges for supply of nuts and bolts, not the connected issue of exclusion of inspection charges. Since no finding had been recorded on the issue actually raised in Appeal No. E/889/93-A, the prior order required recall. The recall application was allowed and the appeal was restored for fresh hearing on merits.</description>
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