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    <title>2005 (6) TMI 347 - CESTAT, NEW DELHI</title>
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    <description>The appellant&#039;s appeal against the Order-in-Appeal disallowing deductions in the assessable value of goods was dismissed by the Tribunal. The Revenue&#039;s demand of duty for the same period after finalization of assessment was upheld, citing the applicability of Section 11A of the Central Excise Act. The Tribunal found that the show cause notice for demanding duty was issued within the normal limitation period, and the appellants failed to challenge the order on merits. Consequently, the appeals were dismissed, and the impugned order was upheld.</description>
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    <pubDate>Mon, 27 Jun 2005 00:00:00 +0530</pubDate>
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      <title>2005 (6) TMI 347 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115492</link>
      <description>The appellant&#039;s appeal against the Order-in-Appeal disallowing deductions in the assessable value of goods was dismissed by the Tribunal. The Revenue&#039;s demand of duty for the same period after finalization of assessment was upheld, citing the applicability of Section 11A of the Central Excise Act. The Tribunal found that the show cause notice for demanding duty was issued within the normal limitation period, and the appellants failed to challenge the order on merits. Consequently, the appeals were dismissed, and the impugned order was upheld.</description>
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      <pubDate>Mon, 27 Jun 2005 00:00:00 +0530</pubDate>
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