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    <title>1989 (9) TMI 271 - CEGAT, MADRAS</title>
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    <description>The Tribunal upheld the Collector (Appeals)&#039; decision that the Department could not raise a demand for differential duty in the RT 12 return due to the pending matter before CEGAT and the correct payment made by the assessee as per the approved classification and price list. The RT 12 return cannot substitute the demand under Section 11A, and the Superintendent&#039;s action was deemed correct in law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80256</link>
      <description>The Tribunal upheld the Collector (Appeals)&#039; decision that the Department could not raise a demand for differential duty in the RT 12 return due to the pending matter before CEGAT and the correct payment made by the assessee as per the approved classification and price list. The RT 12 return cannot substitute the demand under Section 11A, and the Superintendent&#039;s action was deemed correct in law.</description>
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