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    <title>1998 (12) TMI 163 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the demand of Rs. 22,543.00 related to the credit taken by the appellants in their PLA account. The time-barred demand for March 1986 was set aside, and the issue of provisional assessment was left unresolved due to insufficient evidence. The appeals were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89660</link>
      <description>The Tribunal upheld the demand of Rs. 22,543.00 related to the credit taken by the appellants in their PLA account. The time-barred demand for March 1986 was set aside, and the issue of provisional assessment was left unresolved due to insufficient evidence. The appeals were disposed of accordingly.</description>
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