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    <title>2001 (6) TMI 459 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=97926</link>
    <description>The Tribunal directed M/s. Swaraj Mazda Ltd. to deposit Rs. 30 lakhs within eight weeks due to the contentious issue of whether chassis alone qualified for concessional duty rates under Notification No. 462/86-C.E. Compliance with the deposit order would lead to a waiver of the remaining duty and penalty, with recovery stayed during the appeal process. The Tribunal emphasized the need for detailed examination during regular hearings, indicating the complexity of the legal arguments and factual aspects involved in determining the eligibility of chassis for the benefit of the Notification. Compliance with procedural orders was deemed crucial for the progression of the appeal process.</description>
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    <pubDate>Thu, 21 Jun 2001 00:00:00 +0530</pubDate>
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      <title>2001 (6) TMI 459 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=97926</link>
      <description>The Tribunal directed M/s. Swaraj Mazda Ltd. to deposit Rs. 30 lakhs within eight weeks due to the contentious issue of whether chassis alone qualified for concessional duty rates under Notification No. 462/86-C.E. Compliance with the deposit order would lead to a waiver of the remaining duty and penalty, with recovery stayed during the appeal process. The Tribunal emphasized the need for detailed examination during regular hearings, indicating the complexity of the legal arguments and factual aspects involved in determining the eligibility of chassis for the benefit of the Notification. Compliance with procedural orders was deemed crucial for the progression of the appeal process.</description>
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