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    <title>2016 (12) TMI 697 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the direction for the appellant to produce an end-use certificate for imported goods related to petroleum operations under Notification No. 132/94-Cus. The case was remanded to the Original Adjudicating Authority for a fresh adjudication order, emphasizing the need for procedural fairness and compliance with exemption conditions. The appellant was granted a personal hearing, highlighting the importance of timely case resolution, considering the matter&#039;s vintage from 2005.</description>
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      <description>The Tribunal upheld the direction for the appellant to produce an end-use certificate for imported goods related to petroleum operations under Notification No. 132/94-Cus. The case was remanded to the Original Adjudicating Authority for a fresh adjudication order, emphasizing the need for procedural fairness and compliance with exemption conditions. The appellant was granted a personal hearing, highlighting the importance of timely case resolution, considering the matter&#039;s vintage from 2005.</description>
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