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    <title>2002 (9) TMI 232 - CEGAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the authorities cannot benefit from their own delays in the investigation and adjudication process. The appellant&#039;s goods were found to be eligible for duty exemption under Notification 17/95, despite a rescinded notification affecting exemption availability. Due to the delay causing the appellant to incur warehouse rent, the Tribunal discharged the bank guarantee and bond, allowing the appeal.</description>
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    <pubDate>Wed, 04 Sep 2002 00:00:00 +0530</pubDate>
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      <description>The Tribunal ruled in favor of the appellant, holding that the authorities cannot benefit from their own delays in the investigation and adjudication process. The appellant&#039;s goods were found to be eligible for duty exemption under Notification 17/95, despite a rescinded notification affecting exemption availability. Due to the delay causing the appellant to incur warehouse rent, the Tribunal discharged the bank guarantee and bond, allowing the appeal.</description>
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