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    <title>2019 (4) TMI 1264 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court set aside the impugned order and remanded the matter back to the Tribunal for reconsideration, emphasizing that the issue of limitation had to be addressed. The case primarily focused on the invocation of the extended period of limitation for demanding duty beyond the normal one-year period under the Central Excise Act, 1944. Other issues concerning presuming clandestine manufacture and challenging findings on excess consumption and payments were not extensively discussed in the judgment.</description>
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      <description>The High Court set aside the impugned order and remanded the matter back to the Tribunal for reconsideration, emphasizing that the issue of limitation had to be addressed. The case primarily focused on the invocation of the extended period of limitation for demanding duty beyond the normal one-year period under the Central Excise Act, 1944. Other issues concerning presuming clandestine manufacture and challenging findings on excess consumption and payments were not extensively discussed in the judgment.</description>
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