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    <title>2012 (1) TMI 182 - GUJARAT HIGH COURT</title>
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    <description>The SC upheld the Tribunal&#039;s decision, finding no error in dismissing the appeal challenging the limitation on demand and penalty imposed under Rule 25 of the Central Excise Rules, 2002. The Tribunal concluded that the demand was beyond the limitation period due to lack of evidence of fraud, collusion, or wilful misstatement by the respondent, emphasizing a bona fide interpretation of the issue. The Court affirmed the Tribunal&#039;s ruling, stating there was no legal question necessitating further review.</description>
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      <description>The SC upheld the Tribunal&#039;s decision, finding no error in dismissing the appeal challenging the limitation on demand and penalty imposed under Rule 25 of the Central Excise Rules, 2002. The Tribunal concluded that the demand was beyond the limitation period due to lack of evidence of fraud, collusion, or wilful misstatement by the respondent, emphasizing a bona fide interpretation of the issue. The Court affirmed the Tribunal&#039;s ruling, stating there was no legal question necessitating further review.</description>
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      <pubDate>Fri, 13 Jan 2012 00:00:00 +0530</pubDate>
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