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    <title>2004 (10) TMI 414 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appeal filed by the Appellant, a manufacturer of steel products, was maintainable before the Commissioner (Appeals) as the order determining annual capacity production was passed by the Deputy Commissioner, not merely communicated. The impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on merit after providing a reasonable opportunity of hearing to the Appellants. The appeal was disposed of by way of remand.</description>
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      <title>2004 (10) TMI 414 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114543</link>
      <description>The Tribunal held that the appeal filed by the Appellant, a manufacturer of steel products, was maintainable before the Commissioner (Appeals) as the order determining annual capacity production was passed by the Deputy Commissioner, not merely communicated. The impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on merit after providing a reasonable opportunity of hearing to the Appellants. The appeal was disposed of by way of remand.</description>
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