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    <title>2008 (11) TMI 547 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal held that the show cause notice issued in 2006 for availing CENVAT credit based on a photocopy of own invoice in 2001 was time-barred, as there was no intent to evade duty. The appeal was allowed in favor of the appellant, with the impugned order set aside due to the absence of mala fide intent and the expiration of the statutory limitation period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=125239</link>
      <description>The Tribunal held that the show cause notice issued in 2006 for availing CENVAT credit based on a photocopy of own invoice in 2001 was time-barred, as there was no intent to evade duty. The appeal was allowed in favor of the appellant, with the impugned order set aside due to the absence of mala fide intent and the expiration of the statutory limitation period.</description>
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