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    <title>2000 (11) TMI 271 - CEGAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, set aside the Collector&#039;s denial of exemption under Notification 208/83, and remanded the matter to the Commissioner for re-examination. The Tribunal criticized the Collector&#039;s misinterpretation of the previous Tribunal decision and emphasized the appellant&#039;s entitlement to the exemption if specified inputs were used for manufacturing. The Commissioner was urged to promptly re-examine the case, considering all arguments raised by the appellant and the importance of seized records.</description>
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      <title>2000 (11) TMI 271 - CEGAT, MUMBAI</title>
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      <description>The Tribunal allowed the appeal, set aside the Collector&#039;s denial of exemption under Notification 208/83, and remanded the matter to the Commissioner for re-examination. The Tribunal criticized the Collector&#039;s misinterpretation of the previous Tribunal decision and emphasized the appellant&#039;s entitlement to the exemption if specified inputs were used for manufacturing. The Commissioner was urged to promptly re-examine the case, considering all arguments raised by the appellant and the importance of seized records.</description>
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