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    <title>2006 (3) TMI 656 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants, finding the Central Excise Department&#039;s demand for duty to be time-barred due to unjustifiable delay in issuing a show cause notice. The judgment emphasized the lack of valid reasons for the Department&#039;s inaction despite the appellants rectifying the error promptly. The appeal was allowed solely on the grounds of limitation, resulting in the total demand against the appellants being invalidated.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding the Central Excise Department&#039;s demand for duty to be time-barred due to unjustifiable delay in issuing a show cause notice. The judgment emphasized the lack of valid reasons for the Department&#039;s inaction despite the appellants rectifying the error promptly. The appeal was allowed solely on the grounds of limitation, resulting in the total demand against the appellants being invalidated.</description>
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