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    <title>1996 (9) TMI 370 - CEGAT, NEW DELHI</title>
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    <description>The Registry was directed to delete old appeal numbers, clarifying four instead of six appeals. The Tribunal ruled in favor of the Department regarding suppression allegations, noting the time-barred demand lacked specific allegations. Ownership and control of manufacturing units were disputed, with the Tribunal accepting the party&#039;s argument of independent management by the ladies. The judgment found the Department&#039;s demand unsustainable from 19-6-1980 due to an exemption notification, leading to the disposal of all appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86002</link>
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