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    <title>2019 (12) TMI 1166 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the appeal, stating it was not maintainable before them due to questions related to the valuation of goods falling under the Legal Metrology Act. The Court directed the Assessee to appeal before the Supreme Court for further consideration on the valuation issues raised in the case. The Tribunal set aside the demand beyond the normal period, remanding the matter for calculating the reduced duty liability within the normal period. The Appellate Tribunal upheld the levy of duty within the normal period of limitation based on valuation, despite the Assessee&#039;s argument regarding MRP application.</description>
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    <pubDate>Fri, 06 Dec 2019 00:00:00 +0530</pubDate>
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      <title>2019 (12) TMI 1166 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=390283</link>
      <description>The High Court dismissed the appeal, stating it was not maintainable before them due to questions related to the valuation of goods falling under the Legal Metrology Act. The Court directed the Assessee to appeal before the Supreme Court for further consideration on the valuation issues raised in the case. The Tribunal set aside the demand beyond the normal period, remanding the matter for calculating the reduced duty liability within the normal period. The Appellate Tribunal upheld the levy of duty within the normal period of limitation based on valuation, despite the Assessee&#039;s argument regarding MRP application.</description>
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