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    <description>The tribunal set aside the demand for reversal of Cenvat credit and the confirmation of credit amount under a small scale exemption notification due to the department&#039;s awareness of the facts and the absence of suppression or misstatement by the appellant. The appeal was allowed in favor of the appellant based on the grounds of time limitation and lack of evidence of intent to evade duty payment.</description>
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      <description>The tribunal set aside the demand for reversal of Cenvat credit and the confirmation of credit amount under a small scale exemption notification due to the department&#039;s awareness of the facts and the absence of suppression or misstatement by the appellant. The appeal was allowed in favor of the appellant based on the grounds of time limitation and lack of evidence of intent to evade duty payment.</description>
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