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    <title>1998 (2) TMI 208 - CEGAT, CALCUTTA</title>
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    <description>The tribunal ruled in favor of the appellants, finding that the chargeability of excise duty on the intermediate products was not established due to insufficient evidence of marketability provided by the Revenue. The tribunal also determined that the demand for duty was time-barred, considering the ongoing correspondence and uncertainty in product classification. As a result, the duty demand and penalty were set aside, with the tribunal deeming the invocation of a larger limitation period unwarranted.</description>
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      <title>1998 (2) TMI 208 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=88169</link>
      <description>The tribunal ruled in favor of the appellants, finding that the chargeability of excise duty on the intermediate products was not established due to insufficient evidence of marketability provided by the Revenue. The tribunal also determined that the demand for duty was time-barred, considering the ongoing correspondence and uncertainty in product classification. As a result, the duty demand and penalty were set aside, with the tribunal deeming the invocation of a larger limitation period unwarranted.</description>
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