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    <title>2010 (2) TMI 416 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the demand beyond one year before the show cause notice issuance due to limitation. The remaining demand, interest, and penalty under Section 11AC were upheld. The penalty under Rule 25 was removed. The Tribunal directed relevant authorities for appropriate action.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78155</link>
      <description>The Tribunal partially allowed the appeal, setting aside the demand beyond one year before the show cause notice issuance due to limitation. The remaining demand, interest, and penalty under Section 11AC were upheld. The penalty under Rule 25 was removed. The Tribunal directed relevant authorities for appropriate action.</description>
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