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    <title>1991 (4) TMI 257 - CEGAT, MADRAS</title>
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    <description>The Tribunal allowed the applicants&#039; plea for waiver of pre-deposit of duty and penalty, finding no evidence of suppression of information on their part. The Tribunal attributed any perceived suppression to the authorities&#039; lack of understanding, emphasizing that the applicants had accurately described their products and provided necessary information. Consequently, the Tribunal ruled in favor of the applicants, leading to the waiver of the duty and penalty amounts imposed by the Collector of Central Excise. The case was referred to the Central Registry for further proceedings due to its Special Bench appeal status.</description>
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    <pubDate>Tue, 30 Apr 1991 00:00:00 +0530</pubDate>
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      <title>1991 (4) TMI 257 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=81313</link>
      <description>The Tribunal allowed the applicants&#039; plea for waiver of pre-deposit of duty and penalty, finding no evidence of suppression of information on their part. The Tribunal attributed any perceived suppression to the authorities&#039; lack of understanding, emphasizing that the applicants had accurately described their products and provided necessary information. Consequently, the Tribunal ruled in favor of the applicants, leading to the waiver of the duty and penalty amounts imposed by the Collector of Central Excise. The case was referred to the Central Registry for further proceedings due to its Special Bench appeal status.</description>
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      <pubDate>Tue, 30 Apr 1991 00:00:00 +0530</pubDate>
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