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    <title>2004 (12) TMI 411 - CESTAT,  NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellants in a dispute over duty payment for grey fabrics processed by them. The Tribunal determined that the duty demands were unsustainable as the re-determination of grey fabric weights and prices lacked a factual basis and was done theoretically without actual evidence. The orders were set aside, penalties vacated, and the appeals allowed on merits, with the limitation issue not addressed due to the success on the merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114709</link>
      <description>The Tribunal found in favor of the appellants in a dispute over duty payment for grey fabrics processed by them. The Tribunal determined that the duty demands were unsustainable as the re-determination of grey fabric weights and prices lacked a factual basis and was done theoretically without actual evidence. The orders were set aside, penalties vacated, and the appeals allowed on merits, with the limitation issue not addressed due to the success on the merits.</description>
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