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    <title>2008 (3) TMI 195 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the miscellaneous application, emphasizing the lack of merit and the application being filed beyond the statutory time limit. It highlighted the necessity for establishing forgery through proper legal proceedings before the court could entertain such claims. The case revolved around a disputed signature in a restoration application, with the respondent ordered to pre-deposit duty demand, which was later waived. The Tribunal found no evidence of forgery and stressed the importance of a court ruling on disputed signatures for authentication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30515</link>
      <description>The Tribunal dismissed the miscellaneous application, emphasizing the lack of merit and the application being filed beyond the statutory time limit. It highlighted the necessity for establishing forgery through proper legal proceedings before the court could entertain such claims. The case revolved around a disputed signature in a restoration application, with the respondent ordered to pre-deposit duty demand, which was later waived. The Tribunal found no evidence of forgery and stressed the importance of a court ruling on disputed signatures for authentication.</description>
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