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    <title>2019 (6) TMI 1189 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the demand for excise duty. It held that the service tax paid by the appellant could be adjusted towards the confirmed duty, establishing a Revenue neutral situation. The Tribunal deemed the demand as barred by limitation, as there was no evidence of suppression or misstatement, providing relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the demand for excise duty. It held that the service tax paid by the appellant could be adjusted towards the confirmed duty, establishing a Revenue neutral situation. The Tribunal deemed the demand as barred by limitation, as there was no evidence of suppression or misstatement, providing relief to the appellant.</description>
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