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    <title>2014 (12) TMI 533 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the respondent, rejecting the appellant&#039;s arguments regarding the inclusion of deemed exports for calculating clearances to DTA and exceeding the limit without a show-cause notice. It emphasized the responsibility of both parties in compliance and held that the extended period for duty demand was unjustified without intent to evade payment. The appeal by the Revenue was dismissed, underscoring the importance of adherence to prescribed limits and fair treatment in duty-related matters.</description>
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      <description>The Tribunal ruled in favor of the respondent, rejecting the appellant&#039;s arguments regarding the inclusion of deemed exports for calculating clearances to DTA and exceeding the limit without a show-cause notice. It emphasized the responsibility of both parties in compliance and held that the extended period for duty demand was unjustified without intent to evade payment. The appeal by the Revenue was dismissed, underscoring the importance of adherence to prescribed limits and fair treatment in duty-related matters.</description>
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