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    <title>2013 (11) TMI 340 - CESTAT AHMEDABAD</title>
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    <description>A rectification application may be used to record an omitted procedural direction where the record shows that re-testing of samples was sought earlier and the omission causes no prejudice. The Tribunal directed redrawing of samples from the consignment and forwarding them for analysis to IIT and/or ONGC, Dehradun, with existing samples also available for re-testing if present. It also extended the time for compliance by 30 days, directed the lower authorities to consider any application for re-export and waiver of detention charges, and ordered implementation of the earlier stay order on production of a certified copy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=239163</link>
      <description>A rectification application may be used to record an omitted procedural direction where the record shows that re-testing of samples was sought earlier and the omission causes no prejudice. The Tribunal directed redrawing of samples from the consignment and forwarding them for analysis to IIT and/or ONGC, Dehradun, with existing samples also available for re-testing if present. It also extended the time for compliance by 30 days, directed the lower authorities to consider any application for re-export and waiver of detention charges, and ordered implementation of the earlier stay order on production of a certified copy.</description>
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