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    <title>2014 (9) TMI 187 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal correctly set aside the demand of duty dating back one year from the issuance of the show cause notice due to limitation. The Tribunal also ruled in favor of the respondent regarding differential duty demanded on clearances made from a specific unit, citing compliance with department circulars and regular filing of returns. The decision aligned with legal principles and previous judgments, emphasizing the significance of department circulars and the requirement of deliberate suppression to establish liability. The Court upheld the Tribunal&#039;s decision, dismissing the case.</description>
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      <description>The Tribunal correctly set aside the demand of duty dating back one year from the issuance of the show cause notice due to limitation. The Tribunal also ruled in favor of the respondent regarding differential duty demanded on clearances made from a specific unit, citing compliance with department circulars and regular filing of returns. The decision aligned with legal principles and previous judgments, emphasizing the significance of department circulars and the requirement of deliberate suppression to establish liability. The Court upheld the Tribunal&#039;s decision, dismissing the case.</description>
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