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    <title>2014 (2) TMI 543 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a manufacturer of rough iron castings, in a case concerning the inclusion of the value of patterns supplied by customers in the casting value and the applicability of the extended period of limitation for raising demands. The Tribunal held that the extended limitation period was not applicable in this case, emphasizing the importance of statutory documents and previous decisions. As a result, the demand for the extended period was set aside, and the appeal was allowed based on the limitation aspect.</description>
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    <pubDate>Tue, 19 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 543 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=243946</link>
      <description>The Tribunal ruled in favor of the appellant, a manufacturer of rough iron castings, in a case concerning the inclusion of the value of patterns supplied by customers in the casting value and the applicability of the extended period of limitation for raising demands. The Tribunal held that the extended limitation period was not applicable in this case, emphasizing the importance of statutory documents and previous decisions. As a result, the demand for the extended period was set aside, and the appeal was allowed based on the limitation aspect.</description>
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      <pubDate>Tue, 19 Nov 2013 00:00:00 +0530</pubDate>
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