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    <title>2010 (9) TMI 1023 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the denial of benefit under Notification No. 8/2003-C.E. due to the use of &#039;NUCON&#039; indicating a connection with M/s. Nucon Industries Pvt. Ltd. Confiscation of goods, redemption fine, and penalties were confirmed in Appeal Nos. E/1170 and 1171/2005. However, in Appeal Nos. 328 and 329/2008, the denial of benefit was upheld, but the calculation of cum-duty price was directed to be redone. The invocation of an extended period of limitation was deemed unjustified in the case, leading to the setting aside of impugned orders in E/328 and 329/2008.</description>
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      <link>https://www.taxtmi.com/caselaws?id=170279</link>
      <description>The Tribunal upheld the denial of benefit under Notification No. 8/2003-C.E. due to the use of &#039;NUCON&#039; indicating a connection with M/s. Nucon Industries Pvt. Ltd. Confiscation of goods, redemption fine, and penalties were confirmed in Appeal Nos. E/1170 and 1171/2005. However, in Appeal Nos. 328 and 329/2008, the denial of benefit was upheld, but the calculation of cum-duty price was directed to be redone. The invocation of an extended period of limitation was deemed unjustified in the case, leading to the setting aside of impugned orders in E/328 and 329/2008.</description>
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