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    <title>2015 (9) TMI 1270 - Supreme Court</title>
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    <description>The Supreme Court dismissed the appeal solely on the ground of limitation, emphasizing the importance of adhering to limitation periods in tax matters and procedural compliance to protect parties&#039; rights. The case involved excise duty demand based on manufacturing activities at a loaned factory, with Show Cause Notices issued and subsequently dropped. The CESTAT set aside the demand in the fourth notice, ruling it was barred by limitation due to the dropped earlier notices.</description>
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      <description>The Supreme Court dismissed the appeal solely on the ground of limitation, emphasizing the importance of adhering to limitation periods in tax matters and procedural compliance to protect parties&#039; rights. The case involved excise duty demand based on manufacturing activities at a loaned factory, with Show Cause Notices issued and subsequently dropped. The CESTAT set aside the demand in the fourth notice, ruling it was barred by limitation due to the dropped earlier notices.</description>
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