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    <title>1996 (6) TMI 252 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal dismissed both appeals, affirming the validity and enforceability of the notifications issued on 25-3-1985 from the date of publication in the Official Gazette. The Tribunal rejected arguments challenging the timing of Gazette availability and upheld the demand for higher excise duty, citing consistency with previous judgments, including the Supreme Court&#039;s ruling in Pankaj Jain Agencies. The request to refer the matter to a Larger Bench was also denied.</description>
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