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    <title>2019 (4) TMI 1198 - CESTAT MUMBAI</title>
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    <description>The appeal by the Revenue against the assessment of goods cleared by M/s Schneider Electrical India (P) Ltd under section 4A of the Central Excise Act, 1944 for the period from April 2003 to March 2007 was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal found that the Revenue failed to establish the necessary grounds to invoke the extended period under section 11A and prove intent to evade duty, ultimately upholding the adjudicating authority&#039;s decision to drop the demand for the extended period.</description>
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      <description>The appeal by the Revenue against the assessment of goods cleared by M/s Schneider Electrical India (P) Ltd under section 4A of the Central Excise Act, 1944 for the period from April 2003 to March 2007 was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal found that the Revenue failed to establish the necessary grounds to invoke the extended period under section 11A and prove intent to evade duty, ultimately upholding the adjudicating authority&#039;s decision to drop the demand for the extended period.</description>
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