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    <title>1993 (6) TMI 166 - CEGAT, CALCUTTA</title>
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    <description>The appeal involved a dispute over the coercive recovery of disputed amounts demanded by the Department before settlement. The Collector (Appeals) ruled in favor of the company, stating that such recovery was unfair while the dispute was ongoing. The legality of adjustments made by the Department, challenges to assessment decisions, and interpretation of statutory provisions were key issues addressed in the judgment. Both parties appealed before the Special Bench of the Tribunal, with the final outcome pending and recovery subject to the appeal decision.</description>
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    <pubDate>Fri, 04 Jun 1993 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=82773</link>
      <description>The appeal involved a dispute over the coercive recovery of disputed amounts demanded by the Department before settlement. The Collector (Appeals) ruled in favor of the company, stating that such recovery was unfair while the dispute was ongoing. The legality of adjustments made by the Department, challenges to assessment decisions, and interpretation of statutory provisions were key issues addressed in the judgment. Both parties appealed before the Special Bench of the Tribunal, with the final outcome pending and recovery subject to the appeal decision.</description>
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      <pubDate>Fri, 04 Jun 1993 00:00:00 +0530</pubDate>
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