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    <title>2016 (2) TMI 106 - CESTAT NEW DELHI</title>
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    <description>Cost recovery charges remained payable for the earlier operational period because the appellant had been covered by the original cost recovery arrangement during that time. A later request to shift to the Merchant Over Time Scheme, effective from a subsequent period, did not negate liability for short-paid charges already accruing under the earlier statutory scheme governing bonded warehouse operations and deployment of departmental staff. The confirmed demand was treated as sustainable on those facts, and the challenge to it failed.</description>
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      <description>Cost recovery charges remained payable for the earlier operational period because the appellant had been covered by the original cost recovery arrangement during that time. A later request to shift to the Merchant Over Time Scheme, effective from a subsequent period, did not negate liability for short-paid charges already accruing under the earlier statutory scheme governing bonded warehouse operations and deployment of departmental staff. The confirmed demand was treated as sustainable on those facts, and the challenge to it failed.</description>
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