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    <title>2015 (11) TMI 249 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing the necessity of due process and adherence to natural justice principles in tax matters. The appellant&#039;s refund claim for interest recovered by the revenue for alleged short payment of duty on tobacco manufacturing machines during July to September 2010 was allowed. The Tribunal held that without issuing a show cause notice for any alleged short payment of duty, the demand for duty and subsequent interest recovery were unsustainable. The decision highlighted the importance of following due process, including issuing show cause notices, before confirming demands in tax-related cases.</description>
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    <pubDate>Wed, 24 Jun 2015 00:00:00 +0530</pubDate>
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      <title>2015 (11) TMI 249 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=267440</link>
      <description>The Tribunal ruled in favor of the appellant, emphasizing the necessity of due process and adherence to natural justice principles in tax matters. The appellant&#039;s refund claim for interest recovered by the revenue for alleged short payment of duty on tobacco manufacturing machines during July to September 2010 was allowed. The Tribunal held that without issuing a show cause notice for any alleged short payment of duty, the demand for duty and subsequent interest recovery were unsustainable. The decision highlighted the importance of following due process, including issuing show cause notices, before confirming demands in tax-related cases.</description>
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      <pubDate>Wed, 24 Jun 2015 00:00:00 +0530</pubDate>
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