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    <title>2013 (11) TMI 1553 - CESTAT NEW DELHI</title>
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    <description>The appellant availed cenvat credit on iron and steel items but faced denial by the adjudicating authority. The Tribunal ruled the demand as time-barred under Section 11A due to conflicting views of higher Courts during the relevant period. Citing precedents, the Tribunal held that the demand was beyond the normal limitation period and allowed the appeal, providing relief to the appellant.</description>
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      <description>The appellant availed cenvat credit on iron and steel items but faced denial by the adjudicating authority. The Tribunal ruled the demand as time-barred under Section 11A due to conflicting views of higher Courts during the relevant period. Citing precedents, the Tribunal held that the demand was beyond the normal limitation period and allowed the appeal, providing relief to the appellant.</description>
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