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    <title>2018 (4) TMI 298 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed both appeals, setting aside the impugned order confirming demands and penalties. The appellant&#039;s argument on conflicting judicial precedents and time-barred demands was upheld. The Tribunal found the longer limitation period unsustainable due to pending show-cause notices and Supreme Court judgments. It concluded that no suppression occurred, leading to the penalty imposition being unwarranted. Ruling in favor of the appellant solely on limitation grounds, the Tribunal held the entire demand as time-barred, ultimately allowing both appeals on 12/01/2018.</description>
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      <title>2018 (4) TMI 298 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=358187</link>
      <description>The Tribunal allowed both appeals, setting aside the impugned order confirming demands and penalties. The appellant&#039;s argument on conflicting judicial precedents and time-barred demands was upheld. The Tribunal found the longer limitation period unsustainable due to pending show-cause notices and Supreme Court judgments. It concluded that no suppression occurred, leading to the penalty imposition being unwarranted. Ruling in favor of the appellant solely on limitation grounds, the Tribunal held the entire demand as time-barred, ultimately allowing both appeals on 12/01/2018.</description>
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