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    <title>2010 (3) TMI 578 - CESTAT, BANGALORE</title>
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    <description>An appeal cannot succeed where the decisive limitation finding is left unchallenged. The impugned order had held the demand time-barred, allowing recovery only for the normal period and finding no suppression of facts with intent to evade; because the revenue&#039;s grounds attacked credit, interest and penalty but did not assail that foundational limitation finding, the relief granted to the assessee could not be disturbed. The order was sustained and the revenue&#039;s challenge failed.</description>
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    <pubDate>Tue, 09 Mar 2010 00:00:00 +0530</pubDate>
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      <title>2010 (3) TMI 578 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=78605</link>
      <description>An appeal cannot succeed where the decisive limitation finding is left unchallenged. The impugned order had held the demand time-barred, allowing recovery only for the normal period and finding no suppression of facts with intent to evade; because the revenue&#039;s grounds attacked credit, interest and penalty but did not assail that foundational limitation finding, the relief granted to the assessee could not be disturbed. The order was sustained and the revenue&#039;s challenge failed.</description>
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      <pubDate>Tue, 09 Mar 2010 00:00:00 +0530</pubDate>
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