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    <title>2012 (3) TMI 436 - CESTAT KOLKATA</title>
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    <description>The Tribunal found that the Applicant, despite claiming to have procured goods from traders and job workers, represented themselves as manufacturers in tenders and purchase orders. Insufficient evidence was provided to support their claim, and discrepancies in the list of suppliers were noted. The Tribunal directed the Applicant to deposit 25% of the duty amount within 8 weeks to balance revenue interests and the Applicant&#039;s position, with non-compliance resulting in dismissal of the Appeals. Compliance was required by a specified date to avail of the waiver of duty and penalties under Section 35F.</description>
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    <pubDate>Wed, 14 Mar 2012 00:00:00 +0530</pubDate>
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      <description>The Tribunal found that the Applicant, despite claiming to have procured goods from traders and job workers, represented themselves as manufacturers in tenders and purchase orders. Insufficient evidence was provided to support their claim, and discrepancies in the list of suppliers were noted. The Tribunal directed the Applicant to deposit 25% of the duty amount within 8 weeks to balance revenue interests and the Applicant&#039;s position, with non-compliance resulting in dismissal of the Appeals. Compliance was required by a specified date to avail of the waiver of duty and penalties under Section 35F.</description>
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