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    <title>1999 (1) TMI 191 - CEGAT, NEW DELHI</title>
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    <description>An unchallenged appellate order allowing exemption under Notification No. 49/87-C.E. attained finality and bound the subsequent adjudication. Because the Revenue did not contest the earlier Order-in-Appeal, the grant of exemption could not be reopened in later proceedings. The adjudicating authority therefore correctly dropped the duty demand in conformity with that final appellate determination, and no infirmity was found in the order.</description>
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      <description>An unchallenged appellate order allowing exemption under Notification No. 49/87-C.E. attained finality and bound the subsequent adjudication. Because the Revenue did not contest the earlier Order-in-Appeal, the grant of exemption could not be reopened in later proceedings. The adjudicating authority therefore correctly dropped the duty demand in conformity with that final appellate determination, and no infirmity was found in the order.</description>
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