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    <title>2021 (5) TMI 907 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant. It held that the demand for interest on delayed payment of duty on supplementary invoices during 2009-10 was time-barred. The penalty imposition was dismissed due to the absence of payment for the intervening period and conflicting views on the issue during the relevant period. The Tribunal set aside the impugned order and granted the appellant consequential relief.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant. It held that the demand for interest on delayed payment of duty on supplementary invoices during 2009-10 was time-barred. The penalty imposition was dismissed due to the absence of payment for the intervening period and conflicting views on the issue during the relevant period. The Tribunal set aside the impugned order and granted the appellant consequential relief.</description>
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