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    <title>2018 (10) TMI 833 - CALCUTTA HIGH COURT</title>
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    <description>The court condoned the delay in appealing and addressed the interpretation of Rule 10 of the Central Excise Rules 2002 in a case involving alleged clandestine removal of goods. The judgment emphasized the need for thorough adjudication on facts and law, leading to a remand of issues back to the Tribunal for further examination within a specified timeframe. The parties agreed to this decision, granting the Tribunal discretion for fact-finding. The appeal and stay application were disposed of, clarifying that the Tribunal was not bound by the High Court&#039;s observations and that allegations in the stay petition were not admitted without invited affidavits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368867</link>
      <description>The court condoned the delay in appealing and addressed the interpretation of Rule 10 of the Central Excise Rules 2002 in a case involving alleged clandestine removal of goods. The judgment emphasized the need for thorough adjudication on facts and law, leading to a remand of issues back to the Tribunal for further examination within a specified timeframe. The parties agreed to this decision, granting the Tribunal discretion for fact-finding. The appeal and stay application were disposed of, clarifying that the Tribunal was not bound by the High Court&#039;s observations and that allegations in the stay petition were not admitted without invited affidavits.</description>
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