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    <title>2012 (10) TMI 136 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The judgment emphasized the lack of liability for the earlier period, the payment of taxes with interest for the remaining period before the issue of the Show Cause Notice, and the absence of mala fide intent on the part of the appellant in delaying payments and filing returns.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The judgment emphasized the lack of liability for the earlier period, the payment of taxes with interest for the remaining period before the issue of the Show Cause Notice, and the absence of mala fide intent on the part of the appellant in delaying payments and filing returns.</description>
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