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    <title>2001 (2) TMI 463 - CEGAT, NEW DELHI</title>
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    <description>The appeal was directed against duty demand, interest claim, and penalty imposed on the appellant under an adjudication order by the Commissioner of Central Excise. The core issue was whether the appellant was entitled to the benefit of Notification No. 138/CE dated 1-3-1986 for four varieties of paper. The tribunal allowed the appeal on limitation grounds, setting aside the impugned order entirely. It concluded that the notice for short levy was time-barred under Section 11A of the Central Excise Act, without delving into the merits of the dispute.</description>
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    <pubDate>Thu, 08 Feb 2001 00:00:00 +0530</pubDate>
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      <title>2001 (2) TMI 463 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95932</link>
      <description>The appeal was directed against duty demand, interest claim, and penalty imposed on the appellant under an adjudication order by the Commissioner of Central Excise. The core issue was whether the appellant was entitled to the benefit of Notification No. 138/CE dated 1-3-1986 for four varieties of paper. The tribunal allowed the appeal on limitation grounds, setting aside the impugned order entirely. It concluded that the notice for short levy was time-barred under Section 11A of the Central Excise Act, without delving into the merits of the dispute.</description>
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