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    <title>2012 (4) TMI 164 - CESTAT, KOLKATA</title>
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    <description>The tribunal ruled in favor of the appellant, setting aside the department&#039;s decision to deny the benefit of a notification and uphold the demand based on an extended period. The tribunal found that the demand was issued beyond the six-month limitation under the Central Excise Act, 1944, and noted that the appellant had disclosed relevant information, refuting the department&#039;s claim of suppression. The tribunal solely based its decision on the limitation of time, without considering the case&#039;s merits, and allowed the appeal.</description>
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    <pubDate>Tue, 20 Mar 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=211852</link>
      <description>The tribunal ruled in favor of the appellant, setting aside the department&#039;s decision to deny the benefit of a notification and uphold the demand based on an extended period. The tribunal found that the demand was issued beyond the six-month limitation under the Central Excise Act, 1944, and noted that the appellant had disclosed relevant information, refuting the department&#039;s claim of suppression. The tribunal solely based its decision on the limitation of time, without considering the case&#039;s merits, and allowed the appeal.</description>
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      <pubDate>Tue, 20 Mar 2012 00:00:00 +0530</pubDate>
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