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    <title>2022 (1) TMI 470 - KARNATAKA HIGH COURT</title>
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    <description>The Court dismissed the appeal filed by the Revenue against the Customs, Excise and Service Tax Appellate Tribunal&#039;s order. The judgment favored the respondent, emphasizing compliance with notification conditions, usage of capital goods, and extension of warehousing licenses. The Court ruled in favor of the respondent on all substantial questions of law, holding that the demand by the Revenue was unsustainable and the CESTAT&#039;s findings on factual aspects were not arbitrary or perverse.</description>
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