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    <title>1995 (4) TMI 148 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the demand for duty on Calcium-bi-Sulphite Solution, based on the extended period of limitation under Section 11-A of the Central Excises and Salt Act, 1944, was barred by limitation. The Tribunal found no deliberate suppression by the appellants and concluded that the solution was not marketable and therefore not liable to excise duty. Consequently, the impugned order was set aside, and the appeal was allowed.</description>
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      <title>1995 (4) TMI 148 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84163</link>
      <description>The Tribunal held that the demand for duty on Calcium-bi-Sulphite Solution, based on the extended period of limitation under Section 11-A of the Central Excises and Salt Act, 1944, was barred by limitation. The Tribunal found no deliberate suppression by the appellants and concluded that the solution was not marketable and therefore not liable to excise duty. Consequently, the impugned order was set aside, and the appeal was allowed.</description>
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      <pubDate>Mon, 24 Apr 1995 00:00:00 +0530</pubDate>
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