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    <title>2001 (8) TMI 259 - CEGAT, COURT NO. III, NEW DELHI</title>
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    <description>The Tribunal upheld the dropping of duty demands in 30 SCNs amounting to Rs. 13.4 crores due to improper classification of Natural Gasoline Liquid (NGL) as motor spirit. It remanded 11 additional SCNs for a fair adjudication process, emphasizing adherence to proper classification procedures and providing appellants with an opportunity to present their defense. The judgment highlighted the significance of following remand orders and ensuring that duty demands are confirmed based on grounds proposed in the SCNs, in accordance with established legal principles.</description>
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    <pubDate>Tue, 14 Aug 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=51064</link>
      <description>The Tribunal upheld the dropping of duty demands in 30 SCNs amounting to Rs. 13.4 crores due to improper classification of Natural Gasoline Liquid (NGL) as motor spirit. It remanded 11 additional SCNs for a fair adjudication process, emphasizing adherence to proper classification procedures and providing appellants with an opportunity to present their defense. The judgment highlighted the significance of following remand orders and ensuring that duty demands are confirmed based on grounds proposed in the SCNs, in accordance with established legal principles.</description>
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