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    <title>2016 (3) TMI 198 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI upheld the Commissioner (Appeals)&#039;s decision in a case involving alleged failure to maintain separate accounts for inputs used in manufacturing finished goods. The Tribunal found the respondent compliant with separate account requirements, emphasizing no fraud or suppression of facts. They concluded the extended limitation period couldn&#039;t apply and dismissed the Revenue&#039;s appeal, affirming the Commissioner (Appeals)&#039;s order.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI upheld the Commissioner (Appeals)&#039;s decision in a case involving alleged failure to maintain separate accounts for inputs used in manufacturing finished goods. The Tribunal found the respondent compliant with separate account requirements, emphasizing no fraud or suppression of facts. They concluded the extended limitation period couldn&#039;t apply and dismissed the Revenue&#039;s appeal, affirming the Commissioner (Appeals)&#039;s order.</description>
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