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    <title>2006 (5) TMI 399 - CESTAT, NEW DELHI</title>
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    <description>The tribunal upheld duty confirmation and penalties against the appellant for engaging in a manufacturing process of decorative lamps, rejecting arguments based on legal precedents. It justified the extended limitation period invocation due to lack of specific details on activities. Financial hardship claims were considered but not fully accepted, with the tribunal directing the appellant to deposit 50% of the duty within a specified period to proceed with the appeal.</description>
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    <pubDate>Fri, 26 May 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=119713</link>
      <description>The tribunal upheld duty confirmation and penalties against the appellant for engaging in a manufacturing process of decorative lamps, rejecting arguments based on legal precedents. It justified the extended limitation period invocation due to lack of specific details on activities. Financial hardship claims were considered but not fully accepted, with the tribunal directing the appellant to deposit 50% of the duty within a specified period to proceed with the appeal.</description>
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