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    <title>2013 (12) TMI 934 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court allowed the appeals, overturned the Tribunal&#039;s order, and remitted the matter back to CESTAT for reconsideration of the pre-deposit condition based on the Commissioner&#039;s opinion in a similar case. The burning loss claimed by the appellant was deemed within acceptable norms, rendering the duty demand unsustainable. The Court emphasized the importance of technical norms and expert opinions in evaluating the legitimacy of the appellant&#039;s claim, directing a fair reassessment by CESTAT.</description>
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      <description>The High Court allowed the appeals, overturned the Tribunal&#039;s order, and remitted the matter back to CESTAT for reconsideration of the pre-deposit condition based on the Commissioner&#039;s opinion in a similar case. The burning loss claimed by the appellant was deemed within acceptable norms, rendering the duty demand unsustainable. The Court emphasized the importance of technical norms and expert opinions in evaluating the legitimacy of the appellant&#039;s claim, directing a fair reassessment by CESTAT.</description>
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