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    <title>2013 (5) TMI 593 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the decision of the Commissioner (Appeals) and reinstated the original adjudicating authority&#039;s order in favor of the appellant. The Tribunal determined that the appellant was not acting as a clearing and forwarding agent for Maruti Udyog Ltd based on the appellant&#039;s role as a transit point for vehicles without invoicing or receiving commissions. Citing legal precedents, the Tribunal concluded that the duty demand against the appellant was unwarranted, leading to the dismissal of the Commissioner (Appeals)&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=234008</link>
      <description>The Tribunal set aside the decision of the Commissioner (Appeals) and reinstated the original adjudicating authority&#039;s order in favor of the appellant. The Tribunal determined that the appellant was not acting as a clearing and forwarding agent for Maruti Udyog Ltd based on the appellant&#039;s role as a transit point for vehicles without invoicing or receiving commissions. Citing legal precedents, the Tribunal concluded that the duty demand against the appellant was unwarranted, leading to the dismissal of the Commissioner (Appeals)&#039;s decision.</description>
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      <pubDate>Thu, 14 Mar 2013 00:00:00 +0530</pubDate>
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