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    <title>2007 (11) TMI 214 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA dismissed the appeals filed by the Department due to undervaluation issues and lack of proper representation. The Tribunal emphasized the Department&#039;s need to improve its case presentation and comply with statutory requirements, specifically Section 35B (2) of the Central Excise Act, 1944. The decision highlighted the importance of meeting legal standards and effectively representing cases before the Tribunal.</description>
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