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    <title>2024 (3) TMI 1035 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, determining that zinc dross cleared by the appellant is not to be treated as exempted goods manufactured by the appellant. The Tribunal found the Commissioner&#039;s reliance on a rescinded Circular unsustainable and in violation of statutory principles. The Tribunal emphasized adherence to legal principles established by higher judicial forums and SC decisions, directing the CBIC to take appropriate action against the Commissioner.</description>
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      <description>The Tribunal allowed the appeal, determining that zinc dross cleared by the appellant is not to be treated as exempted goods manufactured by the appellant. The Tribunal found the Commissioner&#039;s reliance on a rescinded Circular unsustainable and in violation of statutory principles. The Tribunal emphasized adherence to legal principles established by higher judicial forums and SC decisions, directing the CBIC to take appropriate action against the Commissioner.</description>
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