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    <title>2001 (10) TMI 617 - CEGAT, KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=100898</link>
    <description>The case involved a dispute regarding the payment of duty on Plastic Moulding Powder used in manufacturing exempted final products. The Commissioner imposed duty and penalties on the appellants, who manufactured Plastic Water Storage Tanks, for allegedly not paying duty on the Powder. The Tribunal ruled in favor of the appellants, finding that the notice issued after the limitation period was time-barred as there was no intentional suppression of facts to evade duty. The impugned order was set aside, granting relief to the appellants on the limitation issue.</description>
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    <pubDate>Fri, 19 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 617 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=100898</link>
      <description>The case involved a dispute regarding the payment of duty on Plastic Moulding Powder used in manufacturing exempted final products. The Commissioner imposed duty and penalties on the appellants, who manufactured Plastic Water Storage Tanks, for allegedly not paying duty on the Powder. The Tribunal ruled in favor of the appellants, finding that the notice issued after the limitation period was time-barred as there was no intentional suppression of facts to evade duty. The impugned order was set aside, granting relief to the appellants on the limitation issue.</description>
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      <pubDate>Fri, 19 Oct 2001 00:00:00 +0530</pubDate>
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