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    <title>2001 (10) TMI 425 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the demand for excise duty on the fabricated pipes, rejected the time-barred defense, applied the extended period of limitation, and reduced the penalty imposed on the Appellants. The judgment emphasized the commercial identifiability of the fabricated pipes and the obligation to adhere to excise regulations, even in cases of delayed discovery by the authorities.</description>
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    <pubDate>Tue, 16 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 425 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=100469</link>
      <description>The Tribunal upheld the demand for excise duty on the fabricated pipes, rejected the time-barred defense, applied the extended period of limitation, and reduced the penalty imposed on the Appellants. The judgment emphasized the commercial identifiability of the fabricated pipes and the obligation to adhere to excise regulations, even in cases of delayed discovery by the authorities.</description>
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      <law>Central Excise</law>
      <pubDate>Tue, 16 Oct 2001 00:00:00 +0530</pubDate>
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