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    <title>2016 (7) TMI 1673 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI set aside the order denying the appellant&#039;s abatement claim under notification No. 1/2006 due to simultaneous cenvat credit availing. The matter was remanded to the original adjudicating authority for reconsideration in light of a Supreme Court decision not available during initial adjudication. The Tribunal emphasized the appellant&#039;s right to present their case and refer to relevant decisions. The Tribunal did not delve into the case&#039;s merits, leaving all issues open for further consideration. The appeal and Miscellaneous Application were disposed of, with the decision pronounced in open court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=307470</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI set aside the order denying the appellant&#039;s abatement claim under notification No. 1/2006 due to simultaneous cenvat credit availing. The matter was remanded to the original adjudicating authority for reconsideration in light of a Supreme Court decision not available during initial adjudication. The Tribunal emphasized the appellant&#039;s right to present their case and refer to relevant decisions. The Tribunal did not delve into the case&#039;s merits, leaving all issues open for further consideration. The appeal and Miscellaneous Application were disposed of, with the decision pronounced in open court.</description>
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