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    <title>2006 (2) TMI 544 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, holding that duty demand for the period before the appellant commenced production under the compounded levy scheme was unsustainable. The appellant&#039;s duty liability was deemed to commence from the date of actual production, not the date of obtaining the license. The Tribunal set aside the duty demand for the prior period, leading to the dismissal of the penalty imposed by the Department.</description>
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      <title>2006 (2) TMI 544 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=119408</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, holding that duty demand for the period before the appellant commenced production under the compounded levy scheme was unsustainable. The appellant&#039;s duty liability was deemed to commence from the date of actual production, not the date of obtaining the license. The Tribunal set aside the duty demand for the prior period, leading to the dismissal of the penalty imposed by the Department.</description>
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