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    <title>2007 (12) TMI 325 - CESTAT, BANGALORE</title>
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    <description>The Tribunal found legal flaws in the duty demand process due to the fictitious nature of the SP Group. It waived the balance amount of duty/interest and penalties pending appeal disposal and scheduled an early hearing for further examination in January 2008. The judgment addressed duty imposition, exemption disputes, legal arguments, and judicial findings regarding joint liability, emphasizing the need for clarity and proper apportionment in such cases.</description>
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      <description>The Tribunal found legal flaws in the duty demand process due to the fictitious nature of the SP Group. It waived the balance amount of duty/interest and penalties pending appeal disposal and scheduled an early hearing for further examination in January 2008. The judgment addressed duty imposition, exemption disputes, legal arguments, and judicial findings regarding joint liability, emphasizing the need for clarity and proper apportionment in such cases.</description>
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