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    <title>2017 (11) TMI 1503 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeals in the case involving differential duty demand and penalties under the Central Excise Act and Rules. It found the Show Cause Notice misconceived and beyond limitation, as there was no suppression of facts and the agreement between the parties was disclosed. The Tribunal held that the Notice was issued based on a change of opinion and was invalid for invoking the extended period of limitation. The impugned order was set aside, granting the appellant consequential relief in accordance with the law.</description>
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      <description>The Tribunal allowed the appeals in the case involving differential duty demand and penalties under the Central Excise Act and Rules. It found the Show Cause Notice misconceived and beyond limitation, as there was no suppression of facts and the agreement between the parties was disclosed. The Tribunal held that the Notice was issued based on a change of opinion and was invalid for invoking the extended period of limitation. The impugned order was set aside, granting the appellant consequential relief in accordance with the law.</description>
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