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    <title>2019 (10) TMI 1214 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the demand for duty and penalties was time-barred due to the Revenue&#039;s prior knowledge of the product details and classification. Consequently, the appeal was allowed, and no duty could be demanded from the appellants, nor could penalties be imposed. The decision was based on the finding that the extended period of limitation was not valid in this case, leading to the setting aside of the impugned order.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the demand for duty and penalties was time-barred due to the Revenue&#039;s prior knowledge of the product details and classification. Consequently, the appeal was allowed, and no duty could be demanded from the appellants, nor could penalties be imposed. The decision was based on the finding that the extended period of limitation was not valid in this case, leading to the setting aside of the impugned order.</description>
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