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2007 (7) TMI 174 - CESTAT, NEW DELHIDemand raised on account of non-mention of brand name of yarn in declaration filed u/r 173-B – assessment under a particular notification also mentioned in declaration - also filed monthly RT-12 returns - if the authorities needed separate RT-12 return in regard to each variety/brand, they could have sought that information as well, rather than raising delayed demands, alleging suppression of facts against the appellant – demand & penalty set aside
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