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    <title>2013 (4) TMI 375 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the Order-in-Revision that deemed the demand time-barred. The decision was based on the appellant&#039;s argument that retrospective amendments and ongoing litigation precluded the invocation of an extended period for payment. Citing legal precedents, the Tribunal held that the appellant could not be faulted for non-compliance due to uncertainties in the law and lack of clarity in establishing fault. The judgment emphasized the need to consider the specific circumstances and legal interpretations in similar cases, ultimately ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=225146</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the Order-in-Revision that deemed the demand time-barred. The decision was based on the appellant&#039;s argument that retrospective amendments and ongoing litigation precluded the invocation of an extended period for payment. Citing legal precedents, the Tribunal held that the appellant could not be faulted for non-compliance due to uncertainties in the law and lack of clarity in establishing fault. The judgment emphasized the need to consider the specific circumstances and legal interpretations in similar cases, ultimately ruling in favor of the appellant.</description>
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