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    <title>2015 (6) TMI 114 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, upholding the original order and rejecting the appellant&#039;s contentions regarding errors in invoking the extended period and penalty imposition under Section 11A (4) and Section 11AC (1). The Tribunal found discrepancies in the audit report and Notification references, emphasizing the importance of considering all material facts and judgments. Despite the appellant&#039;s arguments and citation of relevant case laws, the Tribunal concluded that there was no patent mistake in the case, affirming the validity of the original order.</description>
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      <description>The Tribunal dismissed the appeal, upholding the original order and rejecting the appellant&#039;s contentions regarding errors in invoking the extended period and penalty imposition under Section 11A (4) and Section 11AC (1). The Tribunal found discrepancies in the audit report and Notification references, emphasizing the importance of considering all material facts and judgments. Despite the appellant&#039;s arguments and citation of relevant case laws, the Tribunal concluded that there was no patent mistake in the case, affirming the validity of the original order.</description>
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