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    <title>1997 (9) TMI 290 - CEGAT, MADRAS</title>
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    <description>Continued clearances despite knowledge of duty liability defeated the plea of limitation, and a separate show-cause notice was unnecessary for finalising the RT 12 returns. Printed man-made fabrics fell within Tariff Item 22(1)(b) because the tariff covered fabrics subjected to processes including bleaching, dyeing and printing, and the reference to &quot;any two or more&quot; was only clarificatory. Redemption fine was sustained as not excessive, while penalty was reduced in view of mitigating circumstances. The question of abatement for duty already paid on later clearances was remitted for verification.</description>
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    <pubDate>Fri, 26 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 290 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=88725</link>
      <description>Continued clearances despite knowledge of duty liability defeated the plea of limitation, and a separate show-cause notice was unnecessary for finalising the RT 12 returns. Printed man-made fabrics fell within Tariff Item 22(1)(b) because the tariff covered fabrics subjected to processes including bleaching, dyeing and printing, and the reference to &quot;any two or more&quot; was only clarificatory. Redemption fine was sustained as not excessive, while penalty was reduced in view of mitigating circumstances. The question of abatement for duty already paid on later clearances was remitted for verification.</description>
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      <pubDate>Fri, 26 Sep 1997 00:00:00 +0530</pubDate>
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