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    <title>1993 (4) TMI 136 - CEGAT, BOMBAY</title>
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    <description>The Tribunal set aside the order confirming the demand for short payment of duty, ruling that the extended period under Section 11A did not apply. The appellants&#039; argument on time bar was accepted, with the Tribunal finding no suppression or intentional diversion by the authorities. The demand, issued beyond the six-month period, was deemed impermissible, leading to the relief of the appellants from the demand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82537</link>
      <description>The Tribunal set aside the order confirming the demand for short payment of duty, ruling that the extended period under Section 11A did not apply. The appellants&#039; argument on time bar was accepted, with the Tribunal finding no suppression or intentional diversion by the authorities. The demand, issued beyond the six-month period, was deemed impermissible, leading to the relief of the appellants from the demand.</description>
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