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    <title>2018 (10) TMI 961 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the amount retained by the appellant on account of VAT concession should be added to the assessable value based on precedent. Additionally, the demand raised against the appellant for the period 2001-2004 &amp;amp; 2005 was deemed unsustainable due to the extended period of limitation being invoked without clarity on the issue, following a High Court decision referencing the Apex Court judgment. Consequently, the Tribunal set aside the order and allowed the appeal in favor of the appellant, granting consequential relief as necessary.</description>
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      <title>2018 (10) TMI 961 - CESTAT CHANDIGARH</title>
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      <description>The Tribunal ruled in favor of the appellant, holding that the amount retained by the appellant on account of VAT concession should be added to the assessable value based on precedent. Additionally, the demand raised against the appellant for the period 2001-2004 &amp;amp; 2005 was deemed unsustainable due to the extended period of limitation being invoked without clarity on the issue, following a High Court decision referencing the Apex Court judgment. Consequently, the Tribunal set aside the order and allowed the appeal in favor of the appellant, granting consequential relief as necessary.</description>
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