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    <title>2007 (6) TMI 475 - CESTAT, AHMEDABAD</title>
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    <description>The appellate tribunal set aside the Commissioner (Appeals) order mandating duty payment from PLA for loan licensees. The tribunal held that the appellant rectified the duty default for SSI clearance and should not be penalized for duty payment on behalf of loan licensees. The separate accounts and absence of default by the loan licensees supported this decision, leading to the reinstatement of the Additional Commissioner&#039;s ruling.</description>
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      <link>https://www.taxtmi.com/caselaws?id=124062</link>
      <description>The appellate tribunal set aside the Commissioner (Appeals) order mandating duty payment from PLA for loan licensees. The tribunal held that the appellant rectified the duty default for SSI clearance and should not be penalized for duty payment on behalf of loan licensees. The separate accounts and absence of default by the loan licensees supported this decision, leading to the reinstatement of the Additional Commissioner&#039;s ruling.</description>
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