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    <title>2002 (1) TMI 123 - CEGAT, COURT NO. II, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=51106</link>
    <description>The appellants appealed against an order affirming duty demand, penalty, and interest related to non-payment of excise duty on the sale of M.S. scrap generated in their workshop. Despite their claim of no scrap generation, the authorities reduced the demand but upheld it for scrap sales. The Tribunal clarified the inapplicability of cited law to the case and upheld duty demand only for workshop-generated scrap. The Commissioner&#039;s detailed reasoning was upheld, leading to the dismissal of the appeal for lack of merit.</description>
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    <pubDate>Wed, 16 Jan 2002 00:00:00 +0530</pubDate>
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      <title>2002 (1) TMI 123 - CEGAT, COURT NO. II, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51106</link>
      <description>The appellants appealed against an order affirming duty demand, penalty, and interest related to non-payment of excise duty on the sale of M.S. scrap generated in their workshop. Despite their claim of no scrap generation, the authorities reduced the demand but upheld it for scrap sales. The Tribunal clarified the inapplicability of cited law to the case and upheld duty demand only for workshop-generated scrap. The Commissioner&#039;s detailed reasoning was upheld, leading to the dismissal of the appeal for lack of merit.</description>
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      <pubDate>Wed, 16 Jan 2002 00:00:00 +0530</pubDate>
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