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    <title>1991 (2) TMI 242 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=81130</link>
    <description>In a Section 35E appellate proceeding, notice accompanying the application and an opportunity to object and be heard were held sufficient, and the absence of a separate Section 11A notice did not vitiate the process. Acetic acid emerging in the manufacture of aspirin was held separately dutiable because it was specifically enumerated in the tariff as a distinct, marketable excisable product, even though duty-paid acetic anhydride was used as input. The claim for proforma credit under Rule 56A, read with the notification covering Item 14AAA goods, was not finally decided and was remanded for fresh consideration on the available records and permissible evidence.</description>
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    <pubDate>Wed, 27 Feb 1991 00:00:00 +0530</pubDate>
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      <title>1991 (2) TMI 242 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81130</link>
      <description>In a Section 35E appellate proceeding, notice accompanying the application and an opportunity to object and be heard were held sufficient, and the absence of a separate Section 11A notice did not vitiate the process. Acetic acid emerging in the manufacture of aspirin was held separately dutiable because it was specifically enumerated in the tariff as a distinct, marketable excisable product, even though duty-paid acetic anhydride was used as input. The claim for proforma credit under Rule 56A, read with the notification covering Item 14AAA goods, was not finally decided and was remanded for fresh consideration on the available records and permissible evidence.</description>
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      <pubDate>Wed, 27 Feb 1991 00:00:00 +0530</pubDate>
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