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    <title>2018 (2) TMI 1244 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal allowed the appeal, setting aside the order confirming the demand of interest by invoking an extended period of limitation. The tribunal held that the show cause notice for interest was time-barred based on the judgment of the Hon&#039;ble Punjab &amp;amp; Haryana High Court, which established that the limitation for interest should align with the limitation for the principal amount unless specified otherwise by the statute. Consequently, the appeal was allowed in favor of the appellant, emphasizing the significance of adhering to specified limitation periods for interest demands.</description>
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      <title>2018 (2) TMI 1244 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=355823</link>
      <description>The appellate tribunal allowed the appeal, setting aside the order confirming the demand of interest by invoking an extended period of limitation. The tribunal held that the show cause notice for interest was time-barred based on the judgment of the Hon&#039;ble Punjab &amp;amp; Haryana High Court, which established that the limitation for interest should align with the limitation for the principal amount unless specified otherwise by the statute. Consequently, the appeal was allowed in favor of the appellant, emphasizing the significance of adhering to specified limitation periods for interest demands.</description>
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