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<h1>Tribunal rules in favor of appellant, not liable for excise duty unpaid by M/s. Inchek Tyres Ltd.</h1> The Tribunal ruled in favor of the appellant, holding that they were not liable for the excise duty unpaid by M/s. Inchek Tyres Ltd. prior to ... Duty liability The judgment dealt with the liability of the appellant for excise duty not paid by M/s. Inchek Tyres Ltd. before the nationalization. The Tribunal ruled in favor of the appellant, stating that the appellant cannot be held liable for any amounts due from M/s. Inchek Tyres Ltd. due to the nationalization. The appeal was allowed, and the order in adjudication was set aside.