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    <title>2017 (4) TMI 484 - CESTAT CHENNAI</title>
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    <description>The appeal was deemed not maintainable under Section 129A of the Customs Act, 1962, as it did not fall under the specified categories. However, the appellant was advised to return if necessary after the conclusion of proceedings falling within Section 129A. Despite the dismissal, the tribunal directed the department to adjudicate the Show Cause Notice against the appellant, ensuring a fair opportunity for the appellant to present their case and access relevant documents and test reports.</description>
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      <description>The appeal was deemed not maintainable under Section 129A of the Customs Act, 1962, as it did not fall under the specified categories. However, the appellant was advised to return if necessary after the conclusion of proceedings falling within Section 129A. Despite the dismissal, the tribunal directed the department to adjudicate the Show Cause Notice against the appellant, ensuring a fair opportunity for the appellant to present their case and access relevant documents and test reports.</description>
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