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    <title>2013 (7) TMI 990 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI remanded the case to the Adjudicating Authority for a hearing on the admissibility of Cenvat Credit on specific items following legal developments. The Tribunal emphasized the importance of a fair opportunity for the appellant to present evidence and arguments based on relevant legal precedents. The Authority was directed to promptly decide the matter, considering established legal principles and evaluating the evidence on record, including the time bar aspect. The judgment stressed the necessity of a comprehensive examination in line with legal precedents and ensuring the appellant&#039;s effective presentation of their case.</description>
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