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    <title>2010 (2) TMI 1010 - CESTAT KOLKATA</title>
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    <description>A Board circular dealing with excess and shortage in the stockyard of an integrated steel plant was treated as applicable to pending disputes of this kind. The circular permitted shortage to be adjusted against excess in the stockyard and steel plant, reflecting a practical relief mechanism for integrated steel operations. On that basis, the dispute required reconsideration by the adjudicating authority after giving the parties an opportunity of hearing. The matter was therefore remanded for de novo adjudication, with the appellant entitled to seek adjustment of shortage against excess under the circular.</description>
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      <title>2010 (2) TMI 1010 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=152935</link>
      <description>A Board circular dealing with excess and shortage in the stockyard of an integrated steel plant was treated as applicable to pending disputes of this kind. The circular permitted shortage to be adjusted against excess in the stockyard and steel plant, reflecting a practical relief mechanism for integrated steel operations. On that basis, the dispute required reconsideration by the adjudicating authority after giving the parties an opportunity of hearing. The matter was therefore remanded for de novo adjudication, with the appellant entitled to seek adjustment of shortage against excess under the circular.</description>
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