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    <title>1998 (7) TMI 345 - CEGAT, NEW DELHI</title>
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    <description>Fresh adjudication was directed where the exemption claim under Notification No. 90/88 had not been effectively placed before the lower authorities, so the appellants were to be given an effective hearing and the jurisdictional authority was to examine the claim anew in accordance with law. The classification dispute concerning the products was also left open for reconsideration by the original authority on remand, with liberty to the appellants to rely on case law and supporting material. The matters were therefore sent back for reconsideration, with the appellants afforded a fresh opportunity to present their claims.</description>
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      <title>1998 (7) TMI 345 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91219</link>
      <description>Fresh adjudication was directed where the exemption claim under Notification No. 90/88 had not been effectively placed before the lower authorities, so the appellants were to be given an effective hearing and the jurisdictional authority was to examine the claim anew in accordance with law. The classification dispute concerning the products was also left open for reconsideration by the original authority on remand, with liberty to the appellants to rely on case law and supporting material. The matters were therefore sent back for reconsideration, with the appellants afforded a fresh opportunity to present their claims.</description>
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