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    <title>2019 (1) TMI 314 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order under challenge, allowing the appeal, as the appellant&#039;s plea of limitation regarding the invocation of Section 70(3) of the Finance Act, 1944 was upheld. The Tribunal found no suppression of facts and held the show cause notice as time-barred, ultimately leading to the decision in favor of the appellant.</description>
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      <description>The Tribunal set aside the order under challenge, allowing the appeal, as the appellant&#039;s plea of limitation regarding the invocation of Section 70(3) of the Finance Act, 1944 was upheld. The Tribunal found no suppression of facts and held the show cause notice as time-barred, ultimately leading to the decision in favor of the appellant.</description>
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