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    <title>2005 (2) TMI 249 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision confirming demands and penalties of Rs. 43 crores against the appellants for not meeting the criteria for concessional duty benefit. A pre-deposit condition of Rs. 10 crores was imposed, with non-compliance leading to dismissal of appeals. Despite the appellants&#039; counsel&#039;s illness, the adjournment request was denied due to the extended stay without a formal order and the significant amount involved. The decision aimed to ensure compliance and protect Revenue interests, emphasizing adherence to legal procedures.</description>
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    <pubDate>Mon, 21 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 249 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=53881</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision confirming demands and penalties of Rs. 43 crores against the appellants for not meeting the criteria for concessional duty benefit. A pre-deposit condition of Rs. 10 crores was imposed, with non-compliance leading to dismissal of appeals. Despite the appellants&#039; counsel&#039;s illness, the adjournment request was denied due to the extended stay without a formal order and the significant amount involved. The decision aimed to ensure compliance and protect Revenue interests, emphasizing adherence to legal procedures.</description>
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