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    <title>2010 (11) TMI 900 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the duty demands and interest, rejecting all appeals, emphasizing adherence to substantive conditions of exemption notifications and the Committee&#039;s role in verifying compliance. The decision highlighted the significance of timely investments and the requirement for actual delivery and installation within specified periods for claiming exemptions under Notification No. 69/2003. The Tribunal affirmed the Committee&#039;s jurisdiction to interpret terms and oversee compliance, supporting duty demands under Sections 11A and 11AB of the Central Excise Act for violation of notification conditions.</description>
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