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2001 (12) TMI 161 - AT - Customs

The appeal was against the order of the Commissioner (Appeals) who remanded the matter for de novo adjudication, considering various factors including a previous CEGAT order. The Appellate Tribunal rejected the appeal, stating the adjudicator is not bound to follow a specific decision. Additional time of two months was granted for the adjudicator to decide the issue.

 

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