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    <title>2015 (8) TMI 195 - Supreme Court</title>
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    <description>The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in the case involving M/s Ranka Wires Private Limited. The Court dismissed the appeals, affirming that the order was sound and without any flaw. The central issues of splitting clearances to evade duty, invoking the extended period of limitation under Section 11A of the Act, and challenging the suppression of material facts were addressed, emphasizing the importance of compliance with legal requirements in duty evasion cases.</description>
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      <description>The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in the case involving M/s Ranka Wires Private Limited. The Court dismissed the appeals, affirming that the order was sound and without any flaw. The central issues of splitting clearances to evade duty, invoking the extended period of limitation under Section 11A of the Act, and challenging the suppression of material facts were addressed, emphasizing the importance of compliance with legal requirements in duty evasion cases.</description>
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