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    <title>2019 (3) TMI 945 - CESTAT AHMEDABAD</title>
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    <description>The appellate tribunal ruled in favor of the appellant, setting aside the time-barred demand for the period January 2012 to July 2012. The tribunal allowed the appeal regarding entitlement to Cenvat credit on supplementary invoices, emphasizing that the penalties imposed on the executives were not sustainable as they were consequential to the demand of duty, which was found to be time-barred. The judgment underscored the significance of adhering to statutory timelines and the absence of malafide intentions in cases involving penalties.</description>
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      <description>The appellate tribunal ruled in favor of the appellant, setting aside the time-barred demand for the period January 2012 to July 2012. The tribunal allowed the appeal regarding entitlement to Cenvat credit on supplementary invoices, emphasizing that the penalties imposed on the executives were not sustainable as they were consequential to the demand of duty, which was found to be time-barred. The judgment underscored the significance of adhering to statutory timelines and the absence of malafide intentions in cases involving penalties.</description>
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