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    <title>2016 (7) TMI 1204 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the demand against the appellant for exceeding the threshold under Notification No.9/03-CE. Despite arguments of a time-barred demand and lack of suppression of facts, the Tribunal found the demand justified based on the clear conditions of the Notification. Allegations of suppression were sustained due to the appellant&#039;s awareness of the exemption conditions. The Tribunal dismissed the appellant&#039;s claim regarding Departmental knowledge impacting the demand period, citing legal precedent. The extended period for raising demands was deemed applicable, leading to the dismissal of the appeal.</description>
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      <title>2016 (7) TMI 1204 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=330606</link>
      <description>The Tribunal upheld the demand against the appellant for exceeding the threshold under Notification No.9/03-CE. Despite arguments of a time-barred demand and lack of suppression of facts, the Tribunal found the demand justified based on the clear conditions of the Notification. Allegations of suppression were sustained due to the appellant&#039;s awareness of the exemption conditions. The Tribunal dismissed the appellant&#039;s claim regarding Departmental knowledge impacting the demand period, citing legal precedent. The extended period for raising demands was deemed applicable, leading to the dismissal of the appeal.</description>
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