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2019 (11) TMI 415

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..... XA No.30 of 2019 of GA No.836 of 2019 - - - Dated:- 1-11-2019 - JUSTICE I. P. MUKERJI AND JUSTICE MD. NIZAMUDDIN, JJ. For The Appllant : Mr. Ravi Raghavan, Adv. And Mr. Deepro Sen, Adv. For The Respondent : Mr. Somnath Ganguly, Adv., Mr. Bhaskar Prosad Banerjee, Adv. And Ms. Sabnam Basu, Adv. ORDER The Court : This intende .....

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..... iii. Whether in the facts and circumstances of the present case, the tribunal in the impugned order was correct in merely holding that the limitation on demand of duty will have to be established on substantial grounds, considering that in the absence of an order for provisional assessment, the substantial portion of the demand from April, 1991 to February, 1993 and October, 1993 to Mar .....

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