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    <title>2003 (10) TMI 100 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The appellant successfully challenged the duty liability on bought out parts directly supplied to customers, despite not challenging the previous order remanding the matter for quantification of duty liability. The Tribunal held that the appellant had the jurisdiction to contest the duty liability based on previous tribunal decisions and Supreme Court rulings, emphasizing that findings in a remand order are not binding when a matter is before a higher authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=52120</link>
      <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The appellant successfully challenged the duty liability on bought out parts directly supplied to customers, despite not challenging the previous order remanding the matter for quantification of duty liability. The Tribunal held that the appellant had the jurisdiction to contest the duty liability based on previous tribunal decisions and Supreme Court rulings, emphasizing that findings in a remand order are not binding when a matter is before a higher authority.</description>
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