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    <title>2013 (9) TMI 1038 - CESTAT DELHI</title>
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    <description>The appellant, involved in manufacturing sheet metal components, contested a demand of &amp;amp;8377;1,18,08,897 for adding the value of moulds and dies supplied by customers to their final products. The issue was previously decided by a larger bench, and the appellant&#039;s advocate argued against the time bar, citing conflicting Tribunal decisions. The Tribunal granted the benefit of the extended period to the appellant, concluding there was no intent to evade duty payment, and set aside the demand for the period June 1995 to June 1998, along with interest and penalties.</description>
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    <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 1038 - CESTAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=173559</link>
      <description>The appellant, involved in manufacturing sheet metal components, contested a demand of &amp;amp;8377;1,18,08,897 for adding the value of moulds and dies supplied by customers to their final products. The issue was previously decided by a larger bench, and the appellant&#039;s advocate argued against the time bar, citing conflicting Tribunal decisions. The Tribunal granted the benefit of the extended period to the appellant, concluding there was no intent to evade duty payment, and set aside the demand for the period June 1995 to June 1998, along with interest and penalties.</description>
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      <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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