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    <title>2013 (11) TMI 1133 - CESTAT CHENNAI</title>
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    <description>The tribunal directed the applicant to deposit Rs.2,00,000 within eight weeks due to the absence of an exemption notification during the transitional period, despite referencing a Supreme Court decision. Compliance with this directive would lead to a waiver of the remaining duty, interest, and penalty, with recovery stayed during the appeal proceedings. The judgment clarifies exemption notification interpretation, duty liability in transitional phases, and the role of judicial precedents in tax obligation determination, emphasizing compliance and thorough legal argument examination during appeals.</description>
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    <pubDate>Wed, 08 May 2013 00:00:00 +0530</pubDate>
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      <description>The tribunal directed the applicant to deposit Rs.2,00,000 within eight weeks due to the absence of an exemption notification during the transitional period, despite referencing a Supreme Court decision. Compliance with this directive would lead to a waiver of the remaining duty, interest, and penalty, with recovery stayed during the appeal proceedings. The judgment clarifies exemption notification interpretation, duty liability in transitional phases, and the role of judicial precedents in tax obligation determination, emphasizing compliance and thorough legal argument examination during appeals.</description>
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      <pubDate>Wed, 08 May 2013 00:00:00 +0530</pubDate>
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