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    <title>1996 (12) TMI 73 - HIGH COURT OF MADHYA PRADESH AT JABALPUR</title>
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    <description>The Court directed the petitioner to provide evidence that interest on sold commodities was received after the stipulated period. The assessing authority was instructed to consider this evidence in line with Supreme Court decisions. The petitioner was given the opportunity to file a fresh representation, and the assessing authority was required to decide after a hearing. The petition was disposed of with no costs, emphasizing the need for evidence to potentially exclude interest from excise duty.</description>
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      <description>The Court directed the petitioner to provide evidence that interest on sold commodities was received after the stipulated period. The assessing authority was instructed to consider this evidence in line with Supreme Court decisions. The petitioner was given the opportunity to file a fresh representation, and the assessing authority was required to decide after a hearing. The petition was disposed of with no costs, emphasizing the need for evidence to potentially exclude interest from excise duty.</description>
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