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Oflate , very  interesting legalities have evolved in relation to Tribunal (CESTAT) . I am highlighting only three aspects as below  : 1. No Dismissal for Non-Prosecution – In Balaji Steel Re-Rolling Mills Versus Commissioner Of C.Ex. & Customs reported in 2014(310) E.L.T 209 (SC), the  Honourable Apex Court  referred to Rule 20 of CESTAT (Procedures) Rules ,1982...

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