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    <title>1997 (11) TMI 232 - CEGAT, MADRAS</title>
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    <description>The Tribunal upheld the duty demand on Lead Oxide for captive consumption, ruling in favor of the department. The appellants&#039; argument that the Lead Oxide was not marketable was dismissed, with the Tribunal finding that its specific characteristics made it capable of being sold. The duty demand was deemed valid, and a penalty of Rs. 1,00,000 was imposed on the appellants for withholding production and clearance information, indicating an intent to evade duty payment.</description>
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    <pubDate>Mon, 24 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 232 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=87654</link>
      <description>The Tribunal upheld the duty demand on Lead Oxide for captive consumption, ruling in favor of the department. The appellants&#039; argument that the Lead Oxide was not marketable was dismissed, with the Tribunal finding that its specific characteristics made it capable of being sold. The duty demand was deemed valid, and a penalty of Rs. 1,00,000 was imposed on the appellants for withholding production and clearance information, indicating an intent to evade duty payment.</description>
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      <pubDate>Mon, 24 Nov 1997 00:00:00 +0530</pubDate>
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