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    <title>2020 (4) TMI 502 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the appeals, quashing the Tribunal&#039;s orders and setting aside the demand and penalties imposed on the appellants. The Tribunal erred in not adhering to the remand order, dismissing technical certificates without verification, rejecting the assessment of production capacity on identical machines, and failing to apply Rule 173E correctly. These errors led to an unjust conclusion, prompting the High Court to overturn the Tribunal&#039;s decision.</description>
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      <description>The High Court allowed the appeals, quashing the Tribunal&#039;s orders and setting aside the demand and penalties imposed on the appellants. The Tribunal erred in not adhering to the remand order, dismissing technical certificates without verification, rejecting the assessment of production capacity on identical machines, and failing to apply Rule 173E correctly. These errors led to an unjust conclusion, prompting the High Court to overturn the Tribunal&#039;s decision.</description>
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