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    <title>2019 (6) TMI 682 - MADRAS HIGH COURT</title>
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    <description>Where the Tribunal complied with remand directions and gave cogent reasons on limitation and misdeclaration, the High Court declined interference. It accepted that the assessee could still raise limitation objections before the competent authority, but found no basis to disturb the Tribunal&#039;s conclusion that the demand was not time-barred and that suppression justified invocation of the extended limitation period under excise law. The Tribunal&#039;s treatment of the remand issues was therefore left undisturbed, and the challenge failed.</description>
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      <title>2019 (6) TMI 682 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=381605</link>
      <description>Where the Tribunal complied with remand directions and gave cogent reasons on limitation and misdeclaration, the High Court declined interference. It accepted that the assessee could still raise limitation objections before the competent authority, but found no basis to disturb the Tribunal&#039;s conclusion that the demand was not time-barred and that suppression justified invocation of the extended limitation period under excise law. The Tribunal&#039;s treatment of the remand issues was therefore left undisturbed, and the challenge failed.</description>
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      <pubDate>Thu, 06 Jun 2019 00:00:00 +0530</pubDate>
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