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    <title>1998 (2) TMI 182 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal remanded the matter to the Commissioner of Central Excise for further examination as evidence of marketability was lacking for the product, magnesium bisulphite. The issue of stability remained unresolved due to insufficient evidence presented by the appellant. The demand for duty was set aside as time-barred since there was no evidence of wilful misstatement or evasion. The penalty imposed on the appellant was also overturned as there was no justification for it based on the circumstances of the case.</description>
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      <title>1998 (2) TMI 182 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=87963</link>
      <description>The Tribunal remanded the matter to the Commissioner of Central Excise for further examination as evidence of marketability was lacking for the product, magnesium bisulphite. The issue of stability remained unresolved due to insufficient evidence presented by the appellant. The demand for duty was set aside as time-barred since there was no evidence of wilful misstatement or evasion. The penalty imposed on the appellant was also overturned as there was no justification for it based on the circumstances of the case.</description>
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