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    <title>2006 (3) TMI 584 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the duty demand of Rs. 34,66,786/- due to the unsustainable nature of the demand. The decision was based on the grounds that there was no evidence to prove the appellant availed Modvat credit and that the demand exceeded the statutory limitation period of five years, rendering it time-barred.</description>
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    <pubDate>Fri, 17 Mar 2006 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the duty demand of Rs. 34,66,786/- due to the unsustainable nature of the demand. The decision was based on the grounds that there was no evidence to prove the appellant availed Modvat credit and that the demand exceeded the statutory limitation period of five years, rendering it time-barred.</description>
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