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    <title>1983 (5) TMI 229 - CEGAT NEW DELHI</title>
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    <description>The Tribunal upheld the extended limitation period for demand of duty due to wilful suppression of facts and rejected the exemption claim for textile machinery parts. However, it granted relief by excluding the sale of nickel scrap from total clearances. The appeal was mostly dismissed, with a fine of Rs. 20,000/- in lieu of confiscation and a penalty of Rs. 6 lakhs deemed appropriate.</description>
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    <pubDate>Wed, 11 May 1983 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=166119</link>
      <description>The Tribunal upheld the extended limitation period for demand of duty due to wilful suppression of facts and rejected the exemption claim for textile machinery parts. However, it granted relief by excluding the sale of nickel scrap from total clearances. The appeal was mostly dismissed, with a fine of Rs. 20,000/- in lieu of confiscation and a penalty of Rs. 6 lakhs deemed appropriate.</description>
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