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    <title>2005 (1) TMI 137 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, granted a stay on the recovery of disputed credit amount due to a discrepancy in the Bill of Entry date. The Tribunal considered the proceedings as a continuation of the old case and ruled that fresh COD clearance was not necessary. The core issue centered on the date error in the Bill of Entry, leading to the denial of credit. The appeal was scheduled for further hearing without requiring additional COD clearance, emphasizing the importance of the date discrepancy in the Bill of Entry as the central issue in the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53768</link>
      <description>The Appellate Tribunal CESTAT, New Delhi, granted a stay on the recovery of disputed credit amount due to a discrepancy in the Bill of Entry date. The Tribunal considered the proceedings as a continuation of the old case and ruled that fresh COD clearance was not necessary. The core issue centered on the date error in the Bill of Entry, leading to the denial of credit. The appeal was scheduled for further hearing without requiring additional COD clearance, emphasizing the importance of the date discrepancy in the Bill of Entry as the central issue in the case.</description>
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