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    <title>2004 (8) TMI 477 - CESTAT, BANGALORE</title>
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    <description>The appellant challenged the Commissioner&#039;s classification of grinding rolls under 8404.00, arguing they should be classified under 7325.10. The Tribunal upheld the classification under 8404.00, considering the rolls as integral parts of bowl mills. Regarding the time bar issue, the appellant argued that a subsequent notice was time-barred despite earlier notices within six months. The Tribunal found a violation of natural justice in the Commissioner&#039;s order and remanded the case for proper quantification of duty and penalty after allowing the appellant hearings on all show cause notices.</description>
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    <pubDate>Tue, 24 Aug 2004 00:00:00 +0530</pubDate>
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      <title>2004 (8) TMI 477 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=112593</link>
      <description>The appellant challenged the Commissioner&#039;s classification of grinding rolls under 8404.00, arguing they should be classified under 7325.10. The Tribunal upheld the classification under 8404.00, considering the rolls as integral parts of bowl mills. Regarding the time bar issue, the appellant argued that a subsequent notice was time-barred despite earlier notices within six months. The Tribunal found a violation of natural justice in the Commissioner&#039;s order and remanded the case for proper quantification of duty and penalty after allowing the appellant hearings on all show cause notices.</description>
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      <pubDate>Tue, 24 Aug 2004 00:00:00 +0530</pubDate>
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