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    <title>2017 (7) TMI 483 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeal in a case involving duty demand, SSI exemption, limitation period for show cause notice, and suppression of facts. The appellants were found guilty of deliberately excluding the cost of free items to wrongfully claim SSI exemption, leading to a duty demand. The Tribunal upheld the extended limitation period for the show cause notice, emphasizing the appellants&#039; intent to evade duty payment by adopting different valuation methods. The deliberate non-inclusion of free items&#039; cost demonstrated suppression of facts, resulting in the dismissal of the appeal.</description>
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      <title>2017 (7) TMI 483 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=345371</link>
      <description>The Tribunal dismissed the appeal in a case involving duty demand, SSI exemption, limitation period for show cause notice, and suppression of facts. The appellants were found guilty of deliberately excluding the cost of free items to wrongfully claim SSI exemption, leading to a duty demand. The Tribunal upheld the extended limitation period for the show cause notice, emphasizing the appellants&#039; intent to evade duty payment by adopting different valuation methods. The deliberate non-inclusion of free items&#039; cost demonstrated suppression of facts, resulting in the dismissal of the appeal.</description>
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      <pubDate>Tue, 13 Jun 2017 00:00:00 +0530</pubDate>
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