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    <title>2005 (7) TMI 18 - Appellate Tribunal, Mumbai</title>
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    <description>The Tribunal ruled in favor of the appellants, finding the demand for duty payment on waste/scrap of cast alloy magnets time-barred due to lack of specific allegations within the extended period. Emphasizing the importance of informing parties of allegations for natural justice, the Tribunal allowed the appeal solely on the ground of time limitation, granting consequential relief as per the law. The judgment underscores the necessity of clarity in allegations and adherence to natural justice principles in cases involving extended periods for duty demand, leading to the demand being set aside in this instance.</description>
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    <pubDate>Wed, 20 Jul 2005 00:00:00 +0530</pubDate>
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      <title>2005 (7) TMI 18 - Appellate Tribunal, Mumbai</title>
      <link>https://www.taxtmi.com/caselaws?id=873</link>
      <description>The Tribunal ruled in favor of the appellants, finding the demand for duty payment on waste/scrap of cast alloy magnets time-barred due to lack of specific allegations within the extended period. Emphasizing the importance of informing parties of allegations for natural justice, the Tribunal allowed the appeal solely on the ground of time limitation, granting consequential relief as per the law. The judgment underscores the necessity of clarity in allegations and adherence to natural justice principles in cases involving extended periods for duty demand, leading to the demand being set aside in this instance.</description>
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      <pubDate>Wed, 20 Jul 2005 00:00:00 +0530</pubDate>
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