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    <title>2001 (9) TMI 194 - CEGAT, COURT NO. IV, NEW DELHI</title>
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    <description>The appeal by M/s. Rajasthan Rajya Sahakari Spg. &amp;amp; Wvg. Mills Federation Ltd. was denied the benefit of Notification No. 5/98-C.E. due to non-fulfillment of conditions at the time of clearance of cross reel hank yarn. The Commissioner Central Excise (Appeals) held that subsequent production of certificates would not regularize the assessment. The Appellate Tribunal remanded the case to the adjudicating authority for reexamination, allowing the appellants an opportunity to present their case before final orders are passed. The appeal was allowed by way of remand.</description>
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    <pubDate>Fri, 07 Sep 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=50862</link>
      <description>The appeal by M/s. Rajasthan Rajya Sahakari Spg. &amp;amp; Wvg. Mills Federation Ltd. was denied the benefit of Notification No. 5/98-C.E. due to non-fulfillment of conditions at the time of clearance of cross reel hank yarn. The Commissioner Central Excise (Appeals) held that subsequent production of certificates would not regularize the assessment. The Appellate Tribunal remanded the case to the adjudicating authority for reexamination, allowing the appellants an opportunity to present their case before final orders are passed. The appeal was allowed by way of remand.</description>
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