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    <title>2019 (1) TMI 622 - CESTAT NEW DELHI</title>
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    <description>The Tribunal concluded that the appellant complied with the conditions of Section 28(5) and (6) by making necessary payments before the issuance of the Show Cause Notice. Therefore, the proceedings were deemed concluded, setting aside the challenged Orders and allowing the appeals. The Tribunal held that the Circular relied upon by the Department was not applicable in this case. The judgment was pronounced on 10.01.2019, granting consequential benefits to the appellants.</description>
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      <description>The Tribunal concluded that the appellant complied with the conditions of Section 28(5) and (6) by making necessary payments before the issuance of the Show Cause Notice. Therefore, the proceedings were deemed concluded, setting aside the challenged Orders and allowing the appeals. The Tribunal held that the Circular relied upon by the Department was not applicable in this case. The judgment was pronounced on 10.01.2019, granting consequential benefits to the appellants.</description>
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