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    <title>2020 (3) TMI 309 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Order-in-Original and ruling in favor of the appellants. The Tribunal held that the demand for Central Excise Duty on manufacturing branded mineral water was invalid due to the Revenue invoking the extended period of limitation without sufficient evidence of suppression of facts by the appellants. The confusion between packaged drinking water and mineral water, coupled with the lack of deliberate intent to evade duty, led to the Tribunal granting consequential relief to the appellants.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Order-in-Original and ruling in favor of the appellants. The Tribunal held that the demand for Central Excise Duty on manufacturing branded mineral water was invalid due to the Revenue invoking the extended period of limitation without sufficient evidence of suppression of facts by the appellants. The confusion between packaged drinking water and mineral water, coupled with the lack of deliberate intent to evade duty, led to the Tribunal granting consequential relief to the appellants.</description>
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