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    <title>2003 (3) TMI 445 - CEGAT, CHENNAI</title>
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    <description>The Appellate Tribunal CEGAT, Chennai, directed the re-calculation of duty based on Circular F. No. 32/8/94-CX, emphasizing the circular&#039;s binding effect for prospective duty calculation. The Tribunal criticized the lower authorities for not implementing its order, highlighting the importance of maintaining uniformity in excise duties and following legal directives. The impugned order was set aside, with the original authority instructed to re-compute duty from the circular&#039;s date and grant refunds with interest.</description>
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    <pubDate>Mon, 31 Mar 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=107386</link>
      <description>The Appellate Tribunal CEGAT, Chennai, directed the re-calculation of duty based on Circular F. No. 32/8/94-CX, emphasizing the circular&#039;s binding effect for prospective duty calculation. The Tribunal criticized the lower authorities for not implementing its order, highlighting the importance of maintaining uniformity in excise duties and following legal directives. The impugned order was set aside, with the original authority instructed to re-compute duty from the circular&#039;s date and grant refunds with interest.</description>
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