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    <title>2017 (6) TMI 508 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed by way of remand, providing the appellant with an opportunity for further proceedings. The Tribunal remanded the matter to the adjudicating authority for a fresh decision on the dispute regarding duty payment under Valuation Rules and the claim of benefit under Notification No. 67/95-CE for captive consumption without producing the required certificate. The limitation issue raised by the appellant was rejected, and the matter was sent back for a reevaluation, ensuring the appellant&#039;s right to be heard in accordance with the law.</description>
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      <description>The appeal was allowed by way of remand, providing the appellant with an opportunity for further proceedings. The Tribunal remanded the matter to the adjudicating authority for a fresh decision on the dispute regarding duty payment under Valuation Rules and the claim of benefit under Notification No. 67/95-CE for captive consumption without producing the required certificate. The limitation issue raised by the appellant was rejected, and the matter was sent back for a reevaluation, ensuring the appellant&#039;s right to be heard in accordance with the law.</description>
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