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    <title>2018 (3) TMI 1656 - CESTAT MUMBAI</title>
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    <description>The appeal was rejected as the appellant admitted to fraudulently availing credit in the PLA account without honored cheques. The partner confessed to depositing bounce cheques knowingly, leading to the confirmation of demand, interest, and penalties. The argument on Revenue&#039;s awareness and limitation period for the show cause notice was deemed invalid. The case emphasizes the significance of clear admissions in legal proceedings and the consequences of fraudulent activities under Section 11AC.</description>
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      <description>The appeal was rejected as the appellant admitted to fraudulently availing credit in the PLA account without honored cheques. The partner confessed to depositing bounce cheques knowingly, leading to the confirmation of demand, interest, and penalties. The argument on Revenue&#039;s awareness and limitation period for the show cause notice was deemed invalid. The case emphasizes the significance of clear admissions in legal proceedings and the consequences of fraudulent activities under Section 11AC.</description>
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