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    <title>2001 (9) TMI 691 - CEGAT, MUMBAI</title>
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    <description>Extended-period duty demand under Rule 57-I was not sustainable for consignments where the supplier&#039;s gate passes clearly endorsed the set-off under Notification No. 432/86-C.E., because that endorsement put the department on notice that part of the duty was not available as credit. For consignments from other suppliers, the gate passes did not clearly establish comparable departmental knowledge, so the limitation objection could not be accepted on the same basis. The demand therefore survived only in part, and the admissible duty amount had to be reworked on remand with supporting details.</description>
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    <pubDate>Mon, 17 Sep 2001 00:00:00 +0530</pubDate>
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      <title>2001 (9) TMI 691 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=100645</link>
      <description>Extended-period duty demand under Rule 57-I was not sustainable for consignments where the supplier&#039;s gate passes clearly endorsed the set-off under Notification No. 432/86-C.E., because that endorsement put the department on notice that part of the duty was not available as credit. For consignments from other suppliers, the gate passes did not clearly establish comparable departmental knowledge, so the limitation objection could not be accepted on the same basis. The demand therefore survived only in part, and the admissible duty amount had to be reworked on remand with supporting details.</description>
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      <pubDate>Mon, 17 Sep 2001 00:00:00 +0530</pubDate>
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