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    <title>2011 (11) TMI 559 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the confirmation of demand on goods cleared with quantitative discounts, citing the limitation defense. The appellants consistently reported clearances with discounts in their monthly returns, which were accepted without inquiry by lower authorities. As no communication was made regarding the duty liability on claimed discounts under Section 4A, the demands were deemed time-barred. The orders were overturned based on the limitation aspect, leading to a favorable outcome for the appellants.</description>
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      <title>2011 (11) TMI 559 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=246304</link>
      <description>The Tribunal set aside the confirmation of demand on goods cleared with quantitative discounts, citing the limitation defense. The appellants consistently reported clearances with discounts in their monthly returns, which were accepted without inquiry by lower authorities. As no communication was made regarding the duty liability on claimed discounts under Section 4A, the demands were deemed time-barred. The orders were overturned based on the limitation aspect, leading to a favorable outcome for the appellants.</description>
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