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    <title>2005 (5) TMI 350 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=115134</link>
    <description>The Tribunal deemed the initiation of the New Shipper Review valid under Rule 22. It directed a reconsideration of compliance with confidentiality provisions under Rule 7, emphasizing the need for bona fide claims. Further, the Tribunal required a fresh examination regarding the relationship between the new shipper and existing exporters/producers. Clarifying the periodicity of reviews under Rule 22, it stated reviews can be initiated as needed. The Tribunal stressed the importance of evidence adequacy and procedural fairness, directing a reassessment to ensure compliance with confidentiality provisions. The Final Order set aside previous findings, directing a fresh examination within three months.</description>
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    <pubDate>Thu, 19 May 2005 00:00:00 +0530</pubDate>
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      <title>2005 (5) TMI 350 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115134</link>
      <description>The Tribunal deemed the initiation of the New Shipper Review valid under Rule 22. It directed a reconsideration of compliance with confidentiality provisions under Rule 7, emphasizing the need for bona fide claims. Further, the Tribunal required a fresh examination regarding the relationship between the new shipper and existing exporters/producers. Clarifying the periodicity of reviews under Rule 22, it stated reviews can be initiated as needed. The Tribunal stressed the importance of evidence adequacy and procedural fairness, directing a reassessment to ensure compliance with confidentiality provisions. The Final Order set aside previous findings, directing a fresh examination within three months.</description>
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      <pubDate>Thu, 19 May 2005 00:00:00 +0530</pubDate>
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