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    <title>1986 (4) TMI 176 - CEGAT, MADRAS</title>
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    <description>The Tribunal held that the demand for the appellant&#039;s payment of differential duty was time-barred under Section 11(A) of the Central Excises &amp;amp; Salt Act, 1944. They determined that Section 47 of the Finance Act, 1982 did not affect the limitation period, thereby setting aside the order demanding duty and allowing the appeal in favor of the appellant. The Tribunal did not address other arguments raised by the appellant due to the limitation ruling.</description>
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    <pubDate>Mon, 28 Apr 1986 00:00:00 +0530</pubDate>
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      <title>1986 (4) TMI 176 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=72334</link>
      <description>The Tribunal held that the demand for the appellant&#039;s payment of differential duty was time-barred under Section 11(A) of the Central Excises &amp;amp; Salt Act, 1944. They determined that Section 47 of the Finance Act, 1982 did not affect the limitation period, thereby setting aside the order demanding duty and allowing the appeal in favor of the appellant. The Tribunal did not address other arguments raised by the appellant due to the limitation ruling.</description>
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      <pubDate>Mon, 28 Apr 1986 00:00:00 +0530</pubDate>
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