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    <title>2011 (4) TMI 523 - Supreme Court</title>
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    <description>The Supreme Court analyzed a case involving the interpretation of revenue neutrality in central excise duty and the application of the extended period of limitation. The Court emphasized the need to establish revenue neutrality in each case and remitted the matter back to the Tribunal for fresh consideration based on relevant legal precedents. The Court directed the Tribunal to conduct a de novo review of the factual and legal aspects, without expressing any opinion on the merits, ultimately disposing of the appeals with each party bearing its own costs.</description>
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