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    <title>1985 (5) TMI 232 - CEGAT NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT New Delhi allowed the appeal against the Collector&#039;s order confirming a demand of Central Excise Duty. The Tribunal held that the Revenue failed to prove the need for extending the time limit to five years, ordering the modification of the demand to only cover six months before the show cause notice date. The appeal was granted, setting aside the extended time limit and reducing the duty liability to a shorter period.</description>
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    <pubDate>Fri, 31 May 1985 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=167481</link>
      <description>The Appellate Tribunal CEGAT New Delhi allowed the appeal against the Collector&#039;s order confirming a demand of Central Excise Duty. The Tribunal held that the Revenue failed to prove the need for extending the time limit to five years, ordering the modification of the demand to only cover six months before the show cause notice date. The appeal was granted, setting aside the extended time limit and reducing the duty liability to a shorter period.</description>
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      <pubDate>Fri, 31 May 1985 00:00:00 +0530</pubDate>
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