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    <title>1990 (1) TMI 168 - CEGAT, BOMBAY</title>
    <link>https://www.taxtmi.com/caselaws?id=80313</link>
    <description>The Tribunal ruled in favor of the appellants in an appeal against the Additional Collector&#039;s order confirming a demand for a specific period. The Tribunal held that the Additional Collector&#039;s attempt to enforce the demand based on the Supdt.&#039;s notice, which was replaced by another notice alleging fraud and suppression, was illegal. The demand could only cover six months from the second notice&#039;s issuance date, as no suppression or fraud was found. The appeal was allowed, and the demand based on the Supdt.&#039;s notice beyond six months was deemed illegal and unsustainable.</description>
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    <pubDate>Tue, 02 Jan 1990 00:00:00 +0530</pubDate>
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      <title>1990 (1) TMI 168 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=80313</link>
      <description>The Tribunal ruled in favor of the appellants in an appeal against the Additional Collector&#039;s order confirming a demand for a specific period. The Tribunal held that the Additional Collector&#039;s attempt to enforce the demand based on the Supdt.&#039;s notice, which was replaced by another notice alleging fraud and suppression, was illegal. The demand could only cover six months from the second notice&#039;s issuance date, as no suppression or fraud was found. The appeal was allowed, and the demand based on the Supdt.&#039;s notice beyond six months was deemed illegal and unsustainable.</description>
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      <pubDate>Tue, 02 Jan 1990 00:00:00 +0530</pubDate>
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