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    <title>2009 (4) TMI 146 - CESTAT,  NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellants, ruling that they had complied with Section 35B(2) of the Central Excise Act, 1944 by forming an opinion and authorizing the Commissioner to file the appeal. The Tribunal allowed the appellants to rectify the procedural defect by submitting the necessary documents and dismissed the request for an early hearing. The miscellaneous applications were disposed of accordingly.</description>
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      <description>The Tribunal found in favor of the appellants, ruling that they had complied with Section 35B(2) of the Central Excise Act, 1944 by forming an opinion and authorizing the Commissioner to file the appeal. The Tribunal allowed the appellants to rectify the procedural defect by submitting the necessary documents and dismissed the request for an early hearing. The miscellaneous applications were disposed of accordingly.</description>
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