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    <title>2014 (12) TMI 116 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in Appeal No. E/3648/2006, allowing the appeal based on limitation and jurisdiction grounds. Conversely, Appeal No. E/2758/2007 by the Revenue was rejected for the same reasons. In Appeal No. E/334/2008, the Tribunal partially upheld it for the normal period of limitation, sending the matter back for re-quantification, and setting aside the imposed penalty due to the absence of suppression, misstatement, or mala fide intent by the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=253772</link>
      <description>The Tribunal ruled in favor of the appellant in Appeal No. E/3648/2006, allowing the appeal based on limitation and jurisdiction grounds. Conversely, Appeal No. E/2758/2007 by the Revenue was rejected for the same reasons. In Appeal No. E/334/2008, the Tribunal partially upheld it for the normal period of limitation, sending the matter back for re-quantification, and setting aside the imposed penalty due to the absence of suppression, misstatement, or mala fide intent by the appellant.</description>
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