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    <title>2010 (8) TMI 367 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal confirmed the duty demand against M/s. Santram Metal &amp;amp; Alloys Pvt. Limited and imposed penalties due to discrepancies in input receipt. It found that the company, formed after the period in question, should not be held liable for prior actions of the former proprietorship. The case was remanded for consolidated adjudication to determine liability collectively for both entities, emphasizing the need for clarity and coherence in addressing the demands raised against them.</description>
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