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    <title>2011 (3) TMI 1406 - CESTAT, MUMBAI</title>
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    <description>The appellate tribunal remanded the case to the adjudicating authority for a detailed review of certificates issued by government agencies regarding the end use of goods supplied, allowing the appellants to present their case properly. The impugned order confirming duty demand and penalty was set aside, and the appeal was allowed for further examination of exemption eligibility under notification No.10/97-CE, ensuring a fair opportunity for the appellants to establish their entitlement to the exemption.</description>
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      <description>The appellate tribunal remanded the case to the adjudicating authority for a detailed review of certificates issued by government agencies regarding the end use of goods supplied, allowing the appellants to present their case properly. The impugned order confirming duty demand and penalty was set aside, and the appeal was allowed for further examination of exemption eligibility under notification No.10/97-CE, ensuring a fair opportunity for the appellants to establish their entitlement to the exemption.</description>
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