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    <title>2000 (9) TMI 493 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal found that the Commissioner (Appeals) erred in rejecting the appeal due to deficiencies in the review order under Section 35E of the Central Excise Act, 1944. Emphasizing the need for proper reasoning in the review order, the Tribunal directed the Commissioner (Appeals) to verify the timeliness of the review order and authorization. The case was remitted for a fresh decision, allowing the appeal to proceed under specified conditions.</description>
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      <title>2000 (9) TMI 493 - CEGAT, CALCUTTA</title>
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      <description>The Tribunal found that the Commissioner (Appeals) erred in rejecting the appeal due to deficiencies in the review order under Section 35E of the Central Excise Act, 1944. Emphasizing the need for proper reasoning in the review order, the Tribunal directed the Commissioner (Appeals) to verify the timeliness of the review order and authorization. The case was remitted for a fresh decision, allowing the appeal to proceed under specified conditions.</description>
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