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    <title>2005 (7) TMI 409 - CESTAT,  BANGALORE</title>
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    <description>The assessee was granted the benefit of certain Exemption Notifications by the Apex Court in a case concerning goods manufactured and consumed by them, as their plant qualified as an Integrated Steel Plant under the relevant Notification. The Tribunal set aside the denial of the benefit by the Commissioner, emphasizing the need to follow Tribunal rulings. In another appeal, the duty demand for certain stock was set aside as time-barred, as the Show Cause Notice did not properly invoke an extended period. The judgments underscore the importance of adhering to legal provisions and precedents in tax matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115569</link>
      <description>The assessee was granted the benefit of certain Exemption Notifications by the Apex Court in a case concerning goods manufactured and consumed by them, as their plant qualified as an Integrated Steel Plant under the relevant Notification. The Tribunal set aside the denial of the benefit by the Commissioner, emphasizing the need to follow Tribunal rulings. In another appeal, the duty demand for certain stock was set aside as time-barred, as the Show Cause Notice did not properly invoke an extended period. The judgments underscore the importance of adhering to legal provisions and precedents in tax matters.</description>
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