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    <title>2017 (12) TMI 4 - CESTAT CHENNAI</title>
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    <description>The Hon&#039;ble High Court of Madras dismissed the Department&#039;s appeal, upholding the Tribunal&#039;s decision in a case involving duty evasion allegations and penalty imposition. The Tribunal ruled in favor of the respondent, emphasizing the lack of suppression of facts and inapplicability of the extended period for duty payment evasion. The Commissioner (Appeals) decision to set aside the demand on the ground of limitation was upheld, highlighting the respondent&#039;s compliance with disclosure requirements.</description>
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      <description>The Hon&#039;ble High Court of Madras dismissed the Department&#039;s appeal, upholding the Tribunal&#039;s decision in a case involving duty evasion allegations and penalty imposition. The Tribunal ruled in favor of the respondent, emphasizing the lack of suppression of facts and inapplicability of the extended period for duty payment evasion. The Commissioner (Appeals) decision to set aside the demand on the ground of limitation was upheld, highlighting the respondent&#039;s compliance with disclosure requirements.</description>
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