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    <title>1982 (10) TMI 43 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Duty on khandsari sugar produced through an unauthorised centrifugal could not be sustained on the footing adopted below, because the actual commencement date of production and the quantity manufactured and removed had not been determined. The writ court held that, in the absence of such factual findings, the demand under the special excise procedure was not properly assessable. The duty demand was therefore quashed and the matter was remitted for fresh proceedings in accordance with law.</description>
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    <pubDate>Fri, 15 Oct 1982 00:00:00 +0530</pubDate>
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      <title>1982 (10) TMI 43 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=41323</link>
      <description>Duty on khandsari sugar produced through an unauthorised centrifugal could not be sustained on the footing adopted below, because the actual commencement date of production and the quantity manufactured and removed had not been determined. The writ court held that, in the absence of such factual findings, the demand under the special excise procedure was not properly assessable. The duty demand was therefore quashed and the matter was remitted for fresh proceedings in accordance with law.</description>
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      <pubDate>Fri, 15 Oct 1982 00:00:00 +0530</pubDate>
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