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    <title>2018 (10) TMI 947 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, stating that the provisions of Section 11A of the Act did not apply to the case. Consequently, the demand against the appellant was deemed unsustainable, and the appeal was allowed.</description>
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      <description>The Tribunal ruled in favor of the appellant, stating that the provisions of Section 11A of the Act did not apply to the case. Consequently, the demand against the appellant was deemed unsustainable, and the appeal was allowed.</description>
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