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    <title>2012 (4) TMI 708 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed rectification of its earlier final order after finding apparent clerical errors in the attribution of parties and the sequence of proceedings, and directed specific textual substitutions in multiple paragraphs. The corrected record reflects that Revenue had sought stay of the Commissioner (Appeals) order, but the stay prayer was rejected and the appeal was found without merit. On the substantive abatement issue under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, the Commissioner (Appeals) view that the two periods formed one continuous period for abatement remained the operative position recorded in the order.</description>
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      <title>2012 (4) TMI 708 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=190145</link>
      <description>The Tribunal allowed rectification of its earlier final order after finding apparent clerical errors in the attribution of parties and the sequence of proceedings, and directed specific textual substitutions in multiple paragraphs. The corrected record reflects that Revenue had sought stay of the Commissioner (Appeals) order, but the stay prayer was rejected and the appeal was found without merit. On the substantive abatement issue under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, the Commissioner (Appeals) view that the two periods formed one continuous period for abatement remained the operative position recorded in the order.</description>
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