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    <title>1997 (6) TMI 134 - CEGAT, MUMBAI</title>
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    <description>The Tribunal limited the demand for duty to the normal six-month period under Section 11A as the appellants did not deliberately withhold information to evade duty. Despite the final products being considered as goods produced with the aid of power, the Tribunal found the demand for the extended period unjustified based on the evolving legal interpretation. The appeal was disposed of in favor of the appellants on these grounds.</description>
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      <description>The Tribunal limited the demand for duty to the normal six-month period under Section 11A as the appellants did not deliberately withhold information to evade duty. Despite the final products being considered as goods produced with the aid of power, the Tribunal found the demand for the extended period unjustified based on the evolving legal interpretation. The appeal was disposed of in favor of the appellants on these grounds.</description>
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