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    <title>2015 (11) TMI 512 - CESTAT AHMEDABAD</title>
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    <description>The appellant successfully challenged the order upholding the demand for an extended period but setting aside penalties. The court agreed that the issue of time bar was raised and noted a mistake in the records, emphasizing the need for rectification. Penalties were not imposed due to an interpretational error, with the court ruling in favor of the appellant based on the interpretation of legal provisions and case law. The Revenue&#039;s appeal was rejected as the court cannot review its own orders on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267703</link>
      <description>The appellant successfully challenged the order upholding the demand for an extended period but setting aside penalties. The court agreed that the issue of time bar was raised and noted a mistake in the records, emphasizing the need for rectification. Penalties were not imposed due to an interpretational error, with the court ruling in favor of the appellant based on the interpretation of legal provisions and case law. The Revenue&#039;s appeal was rejected as the court cannot review its own orders on merits.</description>
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