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    <title>2000 (5) TMI 56 - CEGAT, COURT NO. II, NEW DELHI</title>
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    <description>Notification No. 202/88-C.E. was held not to be available to the appellant, as the exemption claim was conceded to be inapplicable and the demand on that basis was sustained. The duty liability, however, had not been finally quantified, so the adjudicating authority was directed to rework the assessment after taking into account the Deemed Credit Order dated 01.06.1989 and after giving the appellant a reasonable opportunity to present its defence. The exemption issue thus failed, while quantification was remitted for fresh consideration of deemed credit.</description>
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      <title>2000 (5) TMI 56 - CEGAT, COURT NO. II, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=48801</link>
      <description>Notification No. 202/88-C.E. was held not to be available to the appellant, as the exemption claim was conceded to be inapplicable and the demand on that basis was sustained. The duty liability, however, had not been finally quantified, so the adjudicating authority was directed to rework the assessment after taking into account the Deemed Credit Order dated 01.06.1989 and after giving the appellant a reasonable opportunity to present its defence. The exemption issue thus failed, while quantification was remitted for fresh consideration of deemed credit.</description>
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