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    <title>1997 (12) TMI 390 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the demand for duty evasion and penalty imposed by the Collector. The appellants&#039; compliance with departmental instructions on repacking/reprocessing yarn, supported by proper documentation, led the Tribunal to conclude that the extended period for the duty demand was invalid. The Tribunal found no evidence of duty evasion or suppression by the appellants, granting them relief and negating the need for the penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88738</link>
      <description>The Tribunal ruled in favor of the appellants, setting aside the demand for duty evasion and penalty imposed by the Collector. The appellants&#039; compliance with departmental instructions on repacking/reprocessing yarn, supported by proper documentation, led the Tribunal to conclude that the extended period for the duty demand was invalid. The Tribunal found no evidence of duty evasion or suppression by the appellants, granting them relief and negating the need for the penalty.</description>
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      <pubDate>Wed, 24 Dec 1997 00:00:00 +0530</pubDate>
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