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    <title>2012 (11) TMI 561 - DELHI HIGH COURT</title>
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    <description>The court granted condonation of an 82-day delay in refilling the appeal due to a change in standing counsel. The appeals by the Commissioner of Central Excise against the Tribunal&#039;s order were dismissed as the court held that the exemption notification applied to pre-fabricated components manufactured for the Delhi Metro construction, considering the interconnected nature of the construction site. The court found no substantial question of law and upheld the Tribunal&#039;s decision in favor of the respondent-assessee.</description>
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    <pubDate>Wed, 08 Feb 2012 00:00:00 +0530</pubDate>
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      <description>The court granted condonation of an 82-day delay in refilling the appeal due to a change in standing counsel. The appeals by the Commissioner of Central Excise against the Tribunal&#039;s order were dismissed as the court held that the exemption notification applied to pre-fabricated components manufactured for the Delhi Metro construction, considering the interconnected nature of the construction site. The court found no substantial question of law and upheld the Tribunal&#039;s decision in favor of the respondent-assessee.</description>
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      <pubDate>Wed, 08 Feb 2012 00:00:00 +0530</pubDate>
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