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    <title>2000 (4) TMI 264 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found that the denial of benefits under Notification No. 88/93-C.E. required re-consideration in light of the circular and clarification from the Ministry of Finance. The impugned order was set aside, and the matter was remanded to the adjudicating authority for fresh consideration, with instructions to provide the appellants with a personal hearing. The appeal was disposed of by way of remand, allowing for a re-evaluation of the appellants&#039; eligibility for the notification benefits based on the new information provided by the Ministry of Finance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93523</link>
      <description>The Tribunal found that the denial of benefits under Notification No. 88/93-C.E. required re-consideration in light of the circular and clarification from the Ministry of Finance. The impugned order was set aside, and the matter was remanded to the adjudicating authority for fresh consideration, with instructions to provide the appellants with a personal hearing. The appeal was disposed of by way of remand, allowing for a re-evaluation of the appellants&#039; eligibility for the notification benefits based on the new information provided by the Ministry of Finance.</description>
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