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    <title>2015 (2) TMI 381 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the show cause notice was time-barred, ruling in favor of the appellant on both merit and limitation grounds. The impugned order was set aside, and the appeal was allowed with any consequential relief. The judgment highlights the significance of revenue neutrality and time limitations in cases concerning duty exemptions and Cenvat credit utilization.</description>
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      <description>The Tribunal held that the show cause notice was time-barred, ruling in favor of the appellant on both merit and limitation grounds. The impugned order was set aside, and the appeal was allowed with any consequential relief. The judgment highlights the significance of revenue neutrality and time limitations in cases concerning duty exemptions and Cenvat credit utilization.</description>
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