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    <title>1997 (12) TMI 302 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Adjudicating Authority for a fresh decision, directing a comprehensive speaking order covering all raised points and providing the appellant with an opportunity to be heard in the matter. This decision was made after noting discrepancies in the recording of the number of ingots and their weight during verification, as well as the lack of clarity on the method used to calculate the excess stock. The Tribunal emphasized the importance of addressing the appellant&#039;s requests for more information and clarification, particularly regarding the manufacturing process of the ingots.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88078</link>
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