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    <title>2018 (9) TMI 1487 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. It held that the show cause notice issued under Section 11A of the Central Excise Act, 1944 was time-barred as the Departmental Officers&#039; visit to the factory on 25/09/2008 was crucial, and the demand exceeded the extended limitation period. The Tribunal found no willful suppression by the appellant, concluding that the demand was hit by limitation.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. It held that the show cause notice issued under Section 11A of the Central Excise Act, 1944 was time-barred as the Departmental Officers&#039; visit to the factory on 25/09/2008 was crucial, and the demand exceeded the extended limitation period. The Tribunal found no willful suppression by the appellant, concluding that the demand was hit by limitation.</description>
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