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    <title>1994 (7) TMI 363 - COLLECTOR OF CENTRAL EXCISE (APPEALS)</title>
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    <description>Permission granted under Rule 57F(2) for clearance of aluminium waste and scrap remained effective until withdrawn, and a later non-statutory trade notice could not retrospectively defeat that vested entitlement; the duty demand for removals made while permission was in force was therefore unsustainable. The adjudicating authority also lacked jurisdiction to confirm a demand beyond the monetary limit prescribed in the Board&#039;s instructions, so the order failed on jurisdictional grounds as well. The appeal was allowed and the demand set aside.</description>
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    <pubDate>Thu, 14 Jul 1994 00:00:00 +0530</pubDate>
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      <title>1994 (7) TMI 363 - COLLECTOR OF CENTRAL EXCISE (APPEALS)</title>
      <link>https://www.taxtmi.com/caselaws?id=200292</link>
      <description>Permission granted under Rule 57F(2) for clearance of aluminium waste and scrap remained effective until withdrawn, and a later non-statutory trade notice could not retrospectively defeat that vested entitlement; the duty demand for removals made while permission was in force was therefore unsustainable. The adjudicating authority also lacked jurisdiction to confirm a demand beyond the monetary limit prescribed in the Board&#039;s instructions, so the order failed on jurisdictional grounds as well. The appeal was allowed and the demand set aside.</description>
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      <pubDate>Thu, 14 Jul 1994 00:00:00 +0530</pubDate>
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