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    <title>2002 (11) TMI 448 - CEGAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeals by United Television, setting aside the Commissioner&#039;s duty demands and penalties. The Commissioner failed to address the exemption availability and limitation issues raised by the appellant regarding television serial films and advertising films. The Tribunal directed the Commissioner to reconsider these aspects, emphasizing the importance of proper consideration of legal provisions and precedents in tax matters for a fair decision.</description>
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      <description>The Tribunal allowed the appeals by United Television, setting aside the Commissioner&#039;s duty demands and penalties. The Commissioner failed to address the exemption availability and limitation issues raised by the appellant regarding television serial films and advertising films. The Tribunal directed the Commissioner to reconsider these aspects, emphasizing the importance of proper consideration of legal provisions and precedents in tax matters for a fair decision.</description>
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