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    <title>2019 (10) TMI 1202 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal by remanding the case, determining that the demand for the extended period of limitation was not sustainable against a Government organization. The Appellant was found entitled to exemption under Notification No.26/2012 and the penalties imposed were set aside. The matter was directed to be re-evaluated by the Original Authority within the normal period of limitation, taking into account the exemptions available to the Appellant, resulting in a favorable outcome for the Appellant.</description>
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      <description>The Tribunal allowed the appeal by remanding the case, determining that the demand for the extended period of limitation was not sustainable against a Government organization. The Appellant was found entitled to exemption under Notification No.26/2012 and the penalties imposed were set aside. The matter was directed to be re-evaluated by the Original Authority within the normal period of limitation, taking into account the exemptions available to the Appellant, resulting in a favorable outcome for the Appellant.</description>
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