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    <title>1995 (9) TMI 150 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal deferred a conclusive decision on the eligibility for benefit under Notification 171/90 pending further proceedings. The appellants raised arguments regarding the interpretation of specific clauses, the time bar for duty demand, and the invocation of Notification provisions. While the Tribunal acknowledged the differing interpretations, it indicated a prima facie case in favor of the appellants on the limitation aspect. The appellants were directed to make a specified deposit within a timeframe, with the remaining duty amount waived upon compliance, subject to potential appeal dismissal for non-compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84537</link>
      <description>The Tribunal deferred a conclusive decision on the eligibility for benefit under Notification 171/90 pending further proceedings. The appellants raised arguments regarding the interpretation of specific clauses, the time bar for duty demand, and the invocation of Notification provisions. While the Tribunal acknowledged the differing interpretations, it indicated a prima facie case in favor of the appellants on the limitation aspect. The appellants were directed to make a specified deposit within a timeframe, with the remaining duty amount waived upon compliance, subject to potential appeal dismissal for non-compliance.</description>
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      <pubDate>Wed, 06 Sep 1995 00:00:00 +0530</pubDate>
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