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    <title>2006 (6) TMI 10 - Appellate Tribunal, Chennai</title>
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    <description>The appellants&#039; claims for provisional assessment of duty for the period April to December 2003 were dismissed, leading to the dismissal of Appeal No. E/1128/2005. However, in Appeal No. E/1129/2005 and Appeal No. E/5/2006, challenges against duty demands and refund claim rejections were acknowledged. The judgments emphasized the provisional nature of assessments, the need for re-quantification based on correct depot prices, set-off of demands against refund claims, and the importance of allowing the assessee to submit all relevant depot invoices. The Appellate Tribunal allowed the appeals by way of remand, directing a fresh decision with a fair opportunity for the assessee to present evidence.</description>
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    <pubDate>Wed, 07 Jun 2006 00:00:00 +0530</pubDate>
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      <title>2006 (6) TMI 10 - Appellate Tribunal, Chennai</title>
      <link>https://www.taxtmi.com/caselaws?id=593</link>
      <description>The appellants&#039; claims for provisional assessment of duty for the period April to December 2003 were dismissed, leading to the dismissal of Appeal No. E/1128/2005. However, in Appeal No. E/1129/2005 and Appeal No. E/5/2006, challenges against duty demands and refund claim rejections were acknowledged. The judgments emphasized the provisional nature of assessments, the need for re-quantification based on correct depot prices, set-off of demands against refund claims, and the importance of allowing the assessee to submit all relevant depot invoices. The Appellate Tribunal allowed the appeals by way of remand, directing a fresh decision with a fair opportunity for the assessee to present evidence.</description>
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