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    <title>2019 (2) TMI 1228 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision in a case involving a dispute over the demand of interest by the revenue post-assessment of Bills of Entry for delayed goods clearance. The Tribunal deemed the subsequent interest demand illegal, emphasizing the finality of its previous decision setting aside the interest demand. The Assistant Commissioner&#039;s action to appropriate interest was considered beyond jurisdiction. The revenue&#039;s appeal was dismissed, underscoring the importance of adhering to legal decisions and principles in interest demands and final assessments of Bills of Entry.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision in a case involving a dispute over the demand of interest by the revenue post-assessment of Bills of Entry for delayed goods clearance. The Tribunal deemed the subsequent interest demand illegal, emphasizing the finality of its previous decision setting aside the interest demand. The Assistant Commissioner&#039;s action to appropriate interest was considered beyond jurisdiction. The revenue&#039;s appeal was dismissed, underscoring the importance of adhering to legal decisions and principles in interest demands and final assessments of Bills of Entry.</description>
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