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    <title>2024 (11) TMI 530 - CESTAT KOLKATA</title>
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    <description>The Tribunal confirmed the demand for cess payable by the appellant, a registered exporter, for non-payment of cess on exported goods. It rejected the appellant&#039;s arguments regarding the limitation period and procedural issues under Sections 17(5) and 129 D(2) of the Customs Act. However, the Tribunal set aside the demand for interest, as it was not proposed in the Show Cause Notice. The appeal was disposed of with the requirement to pay the cess but not the interest.</description>
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      <link>https://www.taxtmi.com/caselaws?id=761544</link>
      <description>The Tribunal confirmed the demand for cess payable by the appellant, a registered exporter, for non-payment of cess on exported goods. It rejected the appellant&#039;s arguments regarding the limitation period and procedural issues under Sections 17(5) and 129 D(2) of the Customs Act. However, the Tribunal set aside the demand for interest, as it was not proposed in the Show Cause Notice. The appeal was disposed of with the requirement to pay the cess but not the interest.</description>
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