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    <title>2017 (3) TMI 1131 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals filed against the demand confirmation of Rs. 1,71,40,806 for the period 2003-04 to 2007-08, rejecting the invocation of the extended period of limitation. The dispute over the excisability of weigh bridge parts was resolved in favor of the appellant, who was deemed not liable to pay duty on the complete weigh bridge. The Tribunal upheld the Commissioner (Appeals) order setting aside the demand, ruling in favor of the appellant on both merit and limitation grounds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340628</link>
      <description>The Tribunal allowed the appeals filed against the demand confirmation of Rs. 1,71,40,806 for the period 2003-04 to 2007-08, rejecting the invocation of the extended period of limitation. The dispute over the excisability of weigh bridge parts was resolved in favor of the appellant, who was deemed not liable to pay duty on the complete weigh bridge. The Tribunal upheld the Commissioner (Appeals) order setting aside the demand, ruling in favor of the appellant on both merit and limitation grounds.</description>
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