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    <title>2001 (1) TMI 139 - CEGAT, COURT NO. IV, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of stoneware pipes as salt glazed, dismissing the Revenue&#039;s appeal for lack of evidence against the respondent&#039;s claim. The Tribunal criticized the Revenue for baseless harassment, ordering them to pay Rs. 10,000 as costs to the respondent and suggesting potential recovery from responsible officers. Emphasizing the importance of thorough investigations, the decision highlighted the repercussions of filing frivolous appeals.</description>
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      <description>The Tribunal upheld the classification of stoneware pipes as salt glazed, dismissing the Revenue&#039;s appeal for lack of evidence against the respondent&#039;s claim. The Tribunal criticized the Revenue for baseless harassment, ordering them to pay Rs. 10,000 as costs to the respondent and suggesting potential recovery from responsible officers. Emphasizing the importance of thorough investigations, the decision highlighted the repercussions of filing frivolous appeals.</description>
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