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    <title>2010 (2) TMI 620 - CALCUTTA HIGH COURT</title>
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    <description>The case involved a challenge regarding the consideration of an unauthorised and unauthenticated document, Annexure C, in the duty demand. The Appellate Authority found the document to be unauthenticated and lacking necessary details for a valid calculation, leading to the imposition of duty and penalty being set aside. The Tribunal partially upheld the adjudication, remanding certain matters for re-adjudication, emphasizing the need for proper documentation and procedures in show cause notices. The Court dismissed the appeal but granted parties the liberty to seek further recourse if deemed necessary.</description>
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      <title>2010 (2) TMI 620 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=201941</link>
      <description>The case involved a challenge regarding the consideration of an unauthorised and unauthenticated document, Annexure C, in the duty demand. The Appellate Authority found the document to be unauthenticated and lacking necessary details for a valid calculation, leading to the imposition of duty and penalty being set aside. The Tribunal partially upheld the adjudication, remanding certain matters for re-adjudication, emphasizing the need for proper documentation and procedures in show cause notices. The Court dismissed the appeal but granted parties the liberty to seek further recourse if deemed necessary.</description>
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      <pubDate>Wed, 03 Feb 2010 00:00:00 +0530</pubDate>
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