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    <title>2016 (1) TMI 520 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order due to the extended period for demand not being legally sustainable. The Tribunal found no substantial evidence of suppression or deliberate evasion by the appellants, emphasizing that the burden of proving malafide intent lies with the Revenue, which failed to provide credible evidence. The appeal was allowed based on the time bar grounds, with the Tribunal concluding that the extended period for demand was not tenable.</description>
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      <title>2016 (1) TMI 520 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=270728</link>
      <description>The Tribunal allowed the appeal, setting aside the order due to the extended period for demand not being legally sustainable. The Tribunal found no substantial evidence of suppression or deliberate evasion by the appellants, emphasizing that the burden of proving malafide intent lies with the Revenue, which failed to provide credible evidence. The appeal was allowed based on the time bar grounds, with the Tribunal concluding that the extended period for demand was not tenable.</description>
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