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    <title>2010 (7) TMI 360 - CESTAT, NEW DELHI</title>
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    <description>The demand was not barred by limitation because the show cause notice was shown to have been issued on 20-6-2003 for the period January 2002 to March 2003, and the contrary finding lacked record support. Absence of Committee on Disputes clearance did not justify keeping the revenue appeal pending indefinitely, since the matter was otherwise fit for decision on merits. Waste and scrap generated in the course of manufacture were not entitled to exemption under Notification No. 89/95-C.E., and that denial of exemption was upheld. The Commissioner (Appeals) order was held unsustainable and the adjudication order denying exemption and confirming duty was restored.</description>
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      <title>2010 (7) TMI 360 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=202154</link>
      <description>The demand was not barred by limitation because the show cause notice was shown to have been issued on 20-6-2003 for the period January 2002 to March 2003, and the contrary finding lacked record support. Absence of Committee on Disputes clearance did not justify keeping the revenue appeal pending indefinitely, since the matter was otherwise fit for decision on merits. Waste and scrap generated in the course of manufacture were not entitled to exemption under Notification No. 89/95-C.E., and that denial of exemption was upheld. The Commissioner (Appeals) order was held unsustainable and the adjudication order denying exemption and confirming duty was restored.</description>
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      <pubDate>Tue, 13 Jul 2010 00:00:00 +0530</pubDate>
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