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    <title>1998 (6) TMI 330 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed both Stay Petitions and Appeals by remanding the case for redetermination of the Rolling Mill&#039;s production capacity. It emphasized the need for a fair opportunity for the applicants to present their case and expert opinions, finding that the Commissioner should have allowed them to explain changes in determining production capacity. The Tribunal set aside the Commissioner&#039;s order and granted a fresh consideration with a personal hearing and the opportunity to present expert opinions or technical data.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91630</link>
      <description>The Tribunal allowed both Stay Petitions and Appeals by remanding the case for redetermination of the Rolling Mill&#039;s production capacity. It emphasized the need for a fair opportunity for the applicants to present their case and expert opinions, finding that the Commissioner should have allowed them to explain changes in determining production capacity. The Tribunal set aside the Commissioner&#039;s order and granted a fresh consideration with a personal hearing and the opportunity to present expert opinions or technical data.</description>
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