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    <title>2001 (3) TMI 369 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the impugned order and rejected the Revenue&#039;s appeal against one firm for clubbing clearances of excisable goods with other companies. The Tribunal emphasized the necessity of hearing all relevant parties before appealing against one assessee, ruling the appeal time-barred as it failed to include all concerned units. The decision highlighted the importance of considering all interconnected firms in such cases to ensure fair adjudication.</description>
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      <title>2001 (3) TMI 369 - CEGAT, NEW DELHI</title>
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      <description>The Appellate Tribunal upheld the impugned order and rejected the Revenue&#039;s appeal against one firm for clubbing clearances of excisable goods with other companies. The Tribunal emphasized the necessity of hearing all relevant parties before appealing against one assessee, ruling the appeal time-barred as it failed to include all concerned units. The decision highlighted the importance of considering all interconnected firms in such cases to ensure fair adjudication.</description>
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