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    <title>2007 (2) TMI 235 - HIGH COURT OF DELHI</title>
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    <description>The High Court allowed the Writ Petition, setting aside the Orders of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) confirming Central Excise Duty and penalties on M/s. Gene Pharma. The matter was remanded to CESTAT for a fresh decision on the pre-deposit application, with discretion granted to adjust the amount. The Court stressed the necessity of addressing the valuation issue in the new decision, emphasizing a thorough examination of the matter.</description>
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