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    <title>2001 (2) TMI 527 - CEGAT, KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal and partly remanded the case. It set aside the demands related to notional interest on advances and trading profits, remitting the latter for reconsideration. The classification issue was also remanded for verification of facts. The imposition of personal penalty and interest was set aside for the period prior to the enactment of Sections 11AC and 11AB.</description>
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      <description>The Tribunal partly allowed the appeal and partly remanded the case. It set aside the demands related to notional interest on advances and trading profits, remitting the latter for reconsideration. The classification issue was also remanded for verification of facts. The imposition of personal penalty and interest was set aside for the period prior to the enactment of Sections 11AC and 11AB.</description>
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