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    <title>2007 (9) TMI 484 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remand, directing the Commissioner (Appeals) to promptly hear the appeal on its merits due to prior delays. The impugned order was set aside as the appellant, a sole proprietor of a company, had imported metal scrap for processing into zinc ingots, with the remaining scrap&#039;s value not to exceed the imported scrap value. The Tribunal waived the pre-deposit requirement and emphasized expeditious case resolution, restoring the matter for further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122874</link>
      <description>The Tribunal allowed the appeal by remand, directing the Commissioner (Appeals) to promptly hear the appeal on its merits due to prior delays. The impugned order was set aside as the appellant, a sole proprietor of a company, had imported metal scrap for processing into zinc ingots, with the remaining scrap&#039;s value not to exceed the imported scrap value. The Tribunal waived the pre-deposit requirement and emphasized expeditious case resolution, restoring the matter for further proceedings.</description>
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