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2004 (12) TMI 227 - CESTAT, BANGALOREExtract: .......has stated that as the matter is under dispute, the demand of duty on them is premature. In view of the case laws cited by the appellant, the duty on the escalation charges which have not been finalised and received cannot be demanded. Hence the demand of duty of Rs. 11.89 lakhs is set aside. 9. These two appeals are disposed of in the above terms.
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