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    <title>2005 (2) TMI 720 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the adjudication order confirming the demand and penalty imposed on the appellant for alleged misrepresentation of production and consumption of Colour Picture Tubes in TV manufacturing. The appellant&#039;s maintenance of a rejection register for tubes, lack of evidence from the revenue on the use of rejected tubes in TV production, and the presence of other essential components in TV manufacturing led the Tribunal to allow the appeal, finding the demand unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116132</link>
      <description>The Tribunal set aside the adjudication order confirming the demand and penalty imposed on the appellant for alleged misrepresentation of production and consumption of Colour Picture Tubes in TV manufacturing. The appellant&#039;s maintenance of a rejection register for tubes, lack of evidence from the revenue on the use of rejected tubes in TV production, and the presence of other essential components in TV manufacturing led the Tribunal to allow the appeal, finding the demand unsustainable.</description>
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