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    <title>2018 (2) TMI 1053 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, holding that the demand notice for Service Tax issued for the period 2002-03 to 2005-06 was barred by limitation. The Tribunal found that the appellant successfully established a case on limitation, citing the judgment in the Nizam Sugar Factory case. It was determined that there was no suppression of facts on the part of the appellant, aligning with the principles set forth in the Nizam Sugar Factory case. The impugned order was set aside, emphasizing the importance of addressing limitation issues and assessing allegations of suppression of facts in such matters.</description>
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      <title>2018 (2) TMI 1053 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=355632</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, holding that the demand notice for Service Tax issued for the period 2002-03 to 2005-06 was barred by limitation. The Tribunal found that the appellant successfully established a case on limitation, citing the judgment in the Nizam Sugar Factory case. It was determined that there was no suppression of facts on the part of the appellant, aligning with the principles set forth in the Nizam Sugar Factory case. The impugned order was set aside, emphasizing the importance of addressing limitation issues and assessing allegations of suppression of facts in such matters.</description>
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