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    <title>1993 (9) TMI 235 - CEGAT, BOMBAY</title>
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    <description>The Tribunal allowed the appeal by remanding the case for the quantification of the duty amount and subsequent re-determination of the penalty. The Collector&#039;s premature confirmation of duty demand under Section 11A was deemed legally flawed. The remand aimed to ensure proper reconciliation of figures from the appellants&#039; worksheets with departmental officers&#039; assistance for accurate duty quantification. This process was essential to align duty demand confirmation with legal requirements and to determine the penalty accurately. The decision highlighted the interconnected nature of duty quantification and penalty determination, emphasizing compliance with legal standards and principles of natural justice.</description>
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    <pubDate>Thu, 02 Sep 1993 00:00:00 +0530</pubDate>
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      <title>1993 (9) TMI 235 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=83683</link>
      <description>The Tribunal allowed the appeal by remanding the case for the quantification of the duty amount and subsequent re-determination of the penalty. The Collector&#039;s premature confirmation of duty demand under Section 11A was deemed legally flawed. The remand aimed to ensure proper reconciliation of figures from the appellants&#039; worksheets with departmental officers&#039; assistance for accurate duty quantification. This process was essential to align duty demand confirmation with legal requirements and to determine the penalty accurately. The decision highlighted the interconnected nature of duty quantification and penalty determination, emphasizing compliance with legal standards and principles of natural justice.</description>
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      <pubDate>Thu, 02 Sep 1993 00:00:00 +0530</pubDate>
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