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    <title>1998 (5) TMI 94 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=88856</link>
    <description>The tribunal upheld the demands for excess amounts collected as duty of excise, ruling that the appellants must pay the differential amount to the Government. It clarified that the incentive scheme did not exempt them from this obligation and that the plea of estoppel in fiscal matters was not applicable. The tribunal also found that the demands were justified beyond the standard limitation period due to suppression of facts. The judgment emphasized the importance of promptly depositing duty amounts collected and outlined the limitations on invoking estoppel in fiscal matters.</description>
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    <pubDate>Fri, 15 May 1998 00:00:00 +0530</pubDate>
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      <title>1998 (5) TMI 94 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88856</link>
      <description>The tribunal upheld the demands for excess amounts collected as duty of excise, ruling that the appellants must pay the differential amount to the Government. It clarified that the incentive scheme did not exempt them from this obligation and that the plea of estoppel in fiscal matters was not applicable. The tribunal also found that the demands were justified beyond the standard limitation period due to suppression of facts. The judgment emphasized the importance of promptly depositing duty amounts collected and outlined the limitations on invoking estoppel in fiscal matters.</description>
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      <pubDate>Fri, 15 May 1998 00:00:00 +0530</pubDate>
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