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    <title>2016 (7) TMI 596 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for duty based on the brand name inscription on insulation bricks. It held that the inscription was for customer identification and did not affect small scale exemption eligibility. The Tribunal also found that the demand was invalid due to the expiration of the limitation period, emphasizing the lack of mala fide intentions on the appellant&#039;s part. The decision provided relief to the appellant in line with legal interpretations and precedents during the relevant period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=329998</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for duty based on the brand name inscription on insulation bricks. It held that the inscription was for customer identification and did not affect small scale exemption eligibility. The Tribunal also found that the demand was invalid due to the expiration of the limitation period, emphasizing the lack of mala fide intentions on the appellant&#039;s part. The decision provided relief to the appellant in line with legal interpretations and precedents during the relevant period.</description>
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