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2001 (12) TMI 570 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner (Appeals) order remanding the matter for de novo adjudication regarding disallowed Modvat credit of Rs. 14,681/- to the respondents. The A.C. failed to consider the respondents' prayer for condonation of delay under Rule 57G(9), leading to the dismissal of the Revenue's appeal for lack of merit.
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