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    <title>2019 (2) TMI 1026 - CESTAT ALLAHABAD</title>
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    <description>Extended limitation for duty on site-manufactured ready-mix concrete was unavailable because the exemption issue involved genuine interpretive doubt, acknowledged by the Supreme Court. Although liability on the merits was accepted against the assessee, the Revenue could not invoke the extended period in these circumstances. Duty demand within the normal limitation period remained sustainable, while the time-barred portion of the demand and the penalty were set aside.</description>
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      <description>Extended limitation for duty on site-manufactured ready-mix concrete was unavailable because the exemption issue involved genuine interpretive doubt, acknowledged by the Supreme Court. Although liability on the merits was accepted against the assessee, the Revenue could not invoke the extended period in these circumstances. Duty demand within the normal limitation period remained sustainable, while the time-barred portion of the demand and the penalty were set aside.</description>
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