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    <title>2011 (7) TMI 425 - CESTAT, AHEMDABAD</title>
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    <description>The Tribunal upheld the Commissioner(Appeals) decision to allow provisional assessment due to the ongoing legal challenge to the Board&#039;s circular, highlighting the unresolved duty rate pending the High Court&#039;s final decision. The Revenue&#039;s appeal against the provisional assessment was dismissed by the Tribunal, emphasizing that the duty rate was not definitively determined as the matter was sub-judice before the High Court of Delhi.</description>
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      <description>The Tribunal upheld the Commissioner(Appeals) decision to allow provisional assessment due to the ongoing legal challenge to the Board&#039;s circular, highlighting the unresolved duty rate pending the High Court&#039;s final decision. The Revenue&#039;s appeal against the provisional assessment was dismissed by the Tribunal, emphasizing that the duty rate was not definitively determined as the matter was sub-judice before the High Court of Delhi.</description>
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