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    <title>2018 (10) TMI 263 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal based on the limitation ground. The decision was made solely on the time bar issue, without delving into the merit of the case. The appellant&#039;s proactive disclosure of information and the debatable legal nature of the issue were crucial factors in determining the demand&#039;s limitation. The judgment emphasized that no malafide intent could be attributed to the appellant given the legal uncertainties surrounding the matter.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal based on the limitation ground. The decision was made solely on the time bar issue, without delving into the merit of the case. The appellant&#039;s proactive disclosure of information and the debatable legal nature of the issue were crucial factors in determining the demand&#039;s limitation. The judgment emphasized that no malafide intent could be attributed to the appellant given the legal uncertainties surrounding the matter.</description>
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