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    <title>2021 (2) TMI 153 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the demand of duty for the period January 2015 to June 2017. The manufacturing unit was deemed eligible for exemption under the Notification dated June 10, 2003, due to administrative changes transferring the plots from one tehsil to another. The Department&#039;s appeal regarding the extended period of limitation for the demand of duty for the period January 2012 to December 2014 was dismissed as the demand itself was found unjustified.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the demand of duty for the period January 2015 to June 2017. The manufacturing unit was deemed eligible for exemption under the Notification dated June 10, 2003, due to administrative changes transferring the plots from one tehsil to another. The Department&#039;s appeal regarding the extended period of limitation for the demand of duty for the period January 2012 to December 2014 was dismissed as the demand itself was found unjustified.</description>
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