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    <title>2014 (1) TMI 1161 - CESTAT CHENNAI</title>
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    <description>The judgment concerns a dispute over duty demand amounting to Rs.2,00,46,367/- on products classified as Ramco Super Fine, Ramco Tile Fix, and Ramco Super Plaster. The applicant, a manufacturer of dry mix plaster, contests this demand. The case primarily revolves around grounds of limitation for hearing the stay application, allegations of suppression of facts by the applicant, and mis-declaration issues. The Commissioner found suppression of facts by the applicant regarding product classification, leading to a directed deposit of a specified amount within a given period, acknowledging reduced duty liability. Compliance, predeposit requirements, and accurate disclosure are emphasized in the decision.</description>
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      <description>The judgment concerns a dispute over duty demand amounting to Rs.2,00,46,367/- on products classified as Ramco Super Fine, Ramco Tile Fix, and Ramco Super Plaster. The applicant, a manufacturer of dry mix plaster, contests this demand. The case primarily revolves around grounds of limitation for hearing the stay application, allegations of suppression of facts by the applicant, and mis-declaration issues. The Commissioner found suppression of facts by the applicant regarding product classification, leading to a directed deposit of a specified amount within a given period, acknowledging reduced duty liability. Compliance, predeposit requirements, and accurate disclosure are emphasized in the decision.</description>
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