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    <title>2006 (5) TMI 376 - CESTAT, BANGALORE</title>
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    <description>The Tribunal found that the Bangalore Commissioner lacked jurisdiction to dispute duty payments at sister units for manufacturing processes involving semi-finished goods transferred under the Cost Construction Method. The appellant&#039;s adherence to Rule 8 and consistent duty payments at sister units were acknowledged, leading to the waiver of duty payment in Bangalore. The stay application was granted, suspending pre-deposit and recovery until the appeal&#039;s resolution, with an expedited hearing scheduled to ensure procedural fairness.</description>
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    <pubDate>Mon, 15 May 2006 00:00:00 +0530</pubDate>
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      <title>2006 (5) TMI 376 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=119678</link>
      <description>The Tribunal found that the Bangalore Commissioner lacked jurisdiction to dispute duty payments at sister units for manufacturing processes involving semi-finished goods transferred under the Cost Construction Method. The appellant&#039;s adherence to Rule 8 and consistent duty payments at sister units were acknowledged, leading to the waiver of duty payment in Bangalore. The stay application was granted, suspending pre-deposit and recovery until the appeal&#039;s resolution, with an expedited hearing scheduled to ensure procedural fairness.</description>
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      <pubDate>Mon, 15 May 2006 00:00:00 +0530</pubDate>
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