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    <title>1999 (3) TMI 213 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal solely on the grounds of the time limit for demanding duty under Section 11A of the Central Excise Act. The demand of Central Excise duty was deemed time-barred, leading to the ruling that it could not be pursued further. The decision did not address the merits of the case concerning related party transactions or the application of the Small Scale Exemption Notification.</description>
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      <description>The Tribunal allowed the appeal solely on the grounds of the time limit for demanding duty under Section 11A of the Central Excise Act. The demand of Central Excise duty was deemed time-barred, leading to the ruling that it could not be pursued further. The decision did not address the merits of the case concerning related party transactions or the application of the Small Scale Exemption Notification.</description>
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