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<h1>Appellate tribunal rules extended limitation not valid for duty demand, deems one year unjustified.</h1> The appellate tribunal in Bangalore allowed the appeal, ruling that the extended period of limitation was not applicable. The duty demand for one year was ... Demand - Limitation The appellate tribunal in Bangalore allowed the appeal, stating that the extended period of limitation was not applicable as the normal period for issuing show cause notice was six months at the relevant time. The duty demand for a period of one year was not justified, and the appellants had already paid duty for the normal six-month period.
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