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    <title>2018 (11) TMI 1751 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the classification of goods under the Central Excise Tariff Act. It ruled in favor of the respondent, emphasizing that the information provided in the statutory returns was clear and there was no suppression of facts. The Tribunal rejected the Revenue&#039;s appeal, highlighting the importance of accurate classification and clear disclosure in returns to prevent disputes and time-barred demands. The decision underscores the duty of the department to consider taxpayer information diligently, supported by relevant case law.</description>
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      <title>2018 (11) TMI 1751 - CESTAT NEW DELHI</title>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the classification of goods under the Central Excise Tariff Act. It ruled in favor of the respondent, emphasizing that the information provided in the statutory returns was clear and there was no suppression of facts. The Tribunal rejected the Revenue&#039;s appeal, highlighting the importance of accurate classification and clear disclosure in returns to prevent disputes and time-barred demands. The decision underscores the duty of the department to consider taxpayer information diligently, supported by relevant case law.</description>
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      <pubDate>Thu, 01 Nov 2018 00:00:00 +0530</pubDate>
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