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    <title>2018 (7) TMI 1525 - CESTAT MUMBAI</title>
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    <description>The tribunal set aside the demand exceeding the normal period of limitation and nullified the penalties imposed due to the Commissioner&#039;s non-compliance with directions to supply seized records to the appellants. The Commissioner&#039;s misinterpretation of the remand order and failure to establish grounds for invoking the extended period or penalties led to the tribunal&#039;s decision. The tribunal emphasized the department&#039;s duty to provide necessary documents and the importance of following tribunal directives for a fair adjudication process.</description>
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      <description>The tribunal set aside the demand exceeding the normal period of limitation and nullified the penalties imposed due to the Commissioner&#039;s non-compliance with directions to supply seized records to the appellants. The Commissioner&#039;s misinterpretation of the remand order and failure to establish grounds for invoking the extended period or penalties led to the tribunal&#039;s decision. The tribunal emphasized the department&#039;s duty to provide necessary documents and the importance of following tribunal directives for a fair adjudication process.</description>
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