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    <title>2006 (4) TMI 427 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, emphasizing the importance of Section 11B(2)(c) of the Central Excise Act, 1944, in cases where Departmental actions hinder the rightful utilization of credit. The decision aligns with precedent, ensuring manufacturers are not unjustly deprived of entitled benefits due to administrative delays or errors.</description>
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