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    <title>2018 (10) TMI 891 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, overturning the demands and penalties imposed by the Commissioner. The Tribunal highlighted the legitimacy of the credit availed and the restoration process, emphasizing that previous decisions had settled the issue in favor of the assessee. The appeals were allowed, citing previous Tribunal and High Court decisions supporting the appellants&#039; position.</description>
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      <description>The Tribunal ruled in favor of the appellants, overturning the demands and penalties imposed by the Commissioner. The Tribunal highlighted the legitimacy of the credit availed and the restoration process, emphasizing that previous decisions had settled the issue in favor of the assessee. The appeals were allowed, citing previous Tribunal and High Court decisions supporting the appellants&#039; position.</description>
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