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    <title>2006 (3) TMI 579 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the stay application and proceeded with the appeal after hearing the ld. SDR for the appellant. Despite lack of representation for the respondents, the appeal was disposed of without prejudice to them. The Commissioner (Appeals) set aside the lower authority&#039;s order rejecting the exporter&#039;s claim for drawback and imposed penalties, directing proper disposal of the CHA&#039;s appeal. The Tribunal clarified the legal proceedings, rectifying the Commissioner&#039;s mistake and ensuring fair opportunities for all parties to present their case.</description>
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      <title>2006 (3) TMI 579 - CESTAT, CHENNAI</title>
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      <description>The Tribunal dismissed the stay application and proceeded with the appeal after hearing the ld. SDR for the appellant. Despite lack of representation for the respondents, the appeal was disposed of without prejudice to them. The Commissioner (Appeals) set aside the lower authority&#039;s order rejecting the exporter&#039;s claim for drawback and imposed penalties, directing proper disposal of the CHA&#039;s appeal. The Tribunal clarified the legal proceedings, rectifying the Commissioner&#039;s mistake and ensuring fair opportunities for all parties to present their case.</description>
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