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    <title>2004 (1) TMI 205 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, NEW DELHI upheld the impugned orders of the Commissioner (Appeals) setting aside the adjustment of the pre-deposit amount towards duty claim of the respondents. The Tribunal found that no adjustment could be made while the duty demand was subjudice, citing legal precedents. The appeals of the Revenue were dismissed, affirming the decision of the Commissioner (Appeals) and validating the impugned orders.</description>
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      <description>The Appellate Tribunal CESTAT, NEW DELHI upheld the impugned orders of the Commissioner (Appeals) setting aside the adjustment of the pre-deposit amount towards duty claim of the respondents. The Tribunal found that no adjustment could be made while the duty demand was subjudice, citing legal precedents. The appeals of the Revenue were dismissed, affirming the decision of the Commissioner (Appeals) and validating the impugned orders.</description>
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