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    <title>2018 (11) TMI 897 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the extended period of limitation was not applicable, limiting the demand to the normal period. No penalty was imposed on the company under Section 11AC. The employees&#039; appeals were allowed, penalties set aside, and the Final Order was recalled. The Tribunal rejected Revenue&#039;s arguments on deliberate invoicing. The decision favored the appellants, emphasizing the importance of addressing all grounds raised and ensuring a fair examination of the case.</description>
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      <description>The Tribunal held that the extended period of limitation was not applicable, limiting the demand to the normal period. No penalty was imposed on the company under Section 11AC. The employees&#039; appeals were allowed, penalties set aside, and the Final Order was recalled. The Tribunal rejected Revenue&#039;s arguments on deliberate invoicing. The decision favored the appellants, emphasizing the importance of addressing all grounds raised and ensuring a fair examination of the case.</description>
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