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    <title>2017 (5) TMI 808 - CESTAT NEW DELHI</title>
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    <description>The Department&#039;s appeal against the order-in-appeal passed by the Commissioner of Customs &amp;amp; Central Excise (Appeals), Jaipur was dismissed. The case involved a procedural mistake regarding the failure to inform the Department about DTA sale in a timely manner by the assessee-Respondents. The Tribunal upheld the decision of the Commissioner (Appeals), emphasizing the importance of not letting procedural lapses overshadow substantive benefits, particularly in cases involving exports. The judgment highlighted that justice should not be denied due to procedural errors, leading to the dismissal of the Department&#039;s appeal.</description>
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    <pubDate>Wed, 12 Apr 2017 00:00:00 +0530</pubDate>
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      <description>The Department&#039;s appeal against the order-in-appeal passed by the Commissioner of Customs &amp;amp; Central Excise (Appeals), Jaipur was dismissed. The case involved a procedural mistake regarding the failure to inform the Department about DTA sale in a timely manner by the assessee-Respondents. The Tribunal upheld the decision of the Commissioner (Appeals), emphasizing the importance of not letting procedural lapses overshadow substantive benefits, particularly in cases involving exports. The judgment highlighted that justice should not be denied due to procedural errors, leading to the dismissal of the Department&#039;s appeal.</description>
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