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    <title>2000 (10) TMI 444 - CEGAT, CHENNAI</title>
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    <description>The Tribunal upheld the Collector (Appeals)&#039;s interpretation of the exemption Notification, ruling that the benefit extended only to complete systems and not to parts. It dismissed the claim of violation of natural justice concerning the Collector&#039;s dual role in the appeal process, finding no bias or breach. The Tribunal also affirmed the duty quantification and period restriction decision by the Collector (Appeals), directing the appellants to pay the quantified amount for the specified period. Consequently, the appeal was rejected.</description>
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      <title>2000 (10) TMI 444 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95204</link>
      <description>The Tribunal upheld the Collector (Appeals)&#039;s interpretation of the exemption Notification, ruling that the benefit extended only to complete systems and not to parts. It dismissed the claim of violation of natural justice concerning the Collector&#039;s dual role in the appeal process, finding no bias or breach. The Tribunal also affirmed the duty quantification and period restriction decision by the Collector (Appeals), directing the appellants to pay the quantified amount for the specified period. Consequently, the appeal was rejected.</description>
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