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    <title>2000 (4) TMI 339 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of the product under heading 85.16, rejected the claim for taking credit of duty paid in excess without following refund procedures, and confirmed the applicability of the extended period of limitation for the demand of central excise duty. Penalties imposed on M/s. Escorts Ltd. and Shri W.R. Sehgal were reduced. The appeals were disposed of accordingly.</description>
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