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    <title>1998 (8) TMI 165 - CEGAT, MADRAS</title>
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    <description>The Tribunal granted a waiver of the remaining duty and penalty, stayed the recovery, and remanded the matter for de novo consideration. The Assistant Commissioner of Central Excise was directed to promptly verify the data provided by the appellants and issue the required certificate. The Customs authorities were instructed to process the information contained in the certificate for further consideration. The appeal succeeded by way of remand, emphasizing the importance of timely completion of the entire procedure to serve the interests of both Revenue and the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89146</link>
      <description>The Tribunal granted a waiver of the remaining duty and penalty, stayed the recovery, and remanded the matter for de novo consideration. The Assistant Commissioner of Central Excise was directed to promptly verify the data provided by the appellants and issue the required certificate. The Customs authorities were instructed to process the information contained in the certificate for further consideration. The appeal succeeded by way of remand, emphasizing the importance of timely completion of the entire procedure to serve the interests of both Revenue and the appellants.</description>
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