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    <title>2013 (10) TMI 1515 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision confirming the demand of duty and penalty, as well as the interest amount, for the period of 1998-99. The Tribunal held that the interest demand raised in 2006 for the said period was barred by limitation based on recent judgments of the Hon&#039;ble High Courts. Consequently, the appeal was allowed, and the impugned order was set aside, providing relief to the appellants. Despite the suggestion to transfer the matter to a Single Member Bench, the Division Bench decided the appeal itself, considering the issue had been settled by the High Court.</description>
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    <pubDate>Tue, 15 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 1515 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=278594</link>
      <description>The Tribunal set aside the lower authorities&#039; decision confirming the demand of duty and penalty, as well as the interest amount, for the period of 1998-99. The Tribunal held that the interest demand raised in 2006 for the said period was barred by limitation based on recent judgments of the Hon&#039;ble High Courts. Consequently, the appeal was allowed, and the impugned order was set aside, providing relief to the appellants. Despite the suggestion to transfer the matter to a Single Member Bench, the Division Bench decided the appeal itself, considering the issue had been settled by the High Court.</description>
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