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    <title>1998 (8) TMI 345 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision, emphasizing adherence to procedural requirements, principles of natural justice, and the legality of demands raised within a reasonable timeframe with proper notice and hearing. The appeal challenged an additional demand issued without a show cause notice, ultimately deemed legally unsustainable due to the absence of specific details and the significant period elapsed. The Collector of Central Excise (Appeals) decision was upheld, highlighting the necessity of informing the assessee of grounds for additional duty before holding them liable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91261</link>
      <description>The Tribunal upheld the decision, emphasizing adherence to procedural requirements, principles of natural justice, and the legality of demands raised within a reasonable timeframe with proper notice and hearing. The appeal challenged an additional demand issued without a show cause notice, ultimately deemed legally unsustainable due to the absence of specific details and the significant period elapsed. The Collector of Central Excise (Appeals) decision was upheld, highlighting the necessity of informing the assessee of grounds for additional duty before holding them liable.</description>
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