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    <title>2006 (11) TMI 207 - Supreme Court</title>
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    <description>Rule 57CC of the Central Excise Rules, 1944 was examined in relation to Rule 57A and Rule 57C, together with the question whether reversal of input credit entries and computation of the 8% amount were required. The Tribunal had not decided these material issues, including compliance with Notification No. 5/98-C.E. dated 2-6-1998, so the dispute could not be finally resolved on the existing record. The impugned order was set aside and the matter was remitted to the Tribunal for fresh consideration, with all contentions left open.</description>
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      <description>Rule 57CC of the Central Excise Rules, 1944 was examined in relation to Rule 57A and Rule 57C, together with the question whether reversal of input credit entries and computation of the 8% amount were required. The Tribunal had not decided these material issues, including compliance with Notification No. 5/98-C.E. dated 2-6-1998, so the dispute could not be finally resolved on the existing record. The impugned order was set aside and the matter was remitted to the Tribunal for fresh consideration, with all contentions left open.</description>
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