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    <title>2017 (5) TMI 1457 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal by remanding the matter to the original adjudicating authority for a fresh decision. It held that the Department could not demand tax for an extended period without new evidence of suppression, the Commissioner lacked jurisdiction for demands outside Bangalore, and the appellant&#039;s previous tax payments were not considered. The appellant was directed to submit further evidence, and compliance was required within two months.</description>
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      <description>The Tribunal allowed the appeal by remanding the matter to the original adjudicating authority for a fresh decision. It held that the Department could not demand tax for an extended period without new evidence of suppression, the Commissioner lacked jurisdiction for demands outside Bangalore, and the appellant&#039;s previous tax payments were not considered. The appellant was directed to submit further evidence, and compliance was required within two months.</description>
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      <pubDate>Tue, 31 Jan 2017 00:00:00 +0530</pubDate>
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