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    <title>2002 (1) TMI 534 - CEGAT, KOLKATA</title>
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    <description>The Tribunal held that the demand of excise duty for the period from 1-3-94 to 31-3-94 was barred by limitation. The matter of quantifying duty for the period from 1-4-94 to 31-10-94 was remanded for proper quantification. The Tribunal clarified that certain adjustments made by the adjudicating authority were towards fines, not duty, and reduced a redemption fine due to a typographical error. The penalty imposed was upheld, emphasizing the importance of accurate quantification and clarification on adjustments.</description>
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    <pubDate>Tue, 22 Jan 2002 00:00:00 +0530</pubDate>
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      <title>2002 (1) TMI 534 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=101102</link>
      <description>The Tribunal held that the demand of excise duty for the period from 1-3-94 to 31-3-94 was barred by limitation. The matter of quantifying duty for the period from 1-4-94 to 31-10-94 was remanded for proper quantification. The Tribunal clarified that certain adjustments made by the adjudicating authority were towards fines, not duty, and reduced a redemption fine due to a typographical error. The penalty imposed was upheld, emphasizing the importance of accurate quantification and clarification on adjustments.</description>
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      <pubDate>Tue, 22 Jan 2002 00:00:00 +0530</pubDate>
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