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    <title>2022 (8) TMI 498 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the demand for the extended period of limitation under the Finance Act, 1994, due to the lack of deliberate suppression by the appellant. However, the confirmation of the demand for the normal period was upheld, including liabilities for service tax, interest, and penalties within the standard limitation period. The appellant&#039;s appeal was partially allowed based on the Tribunal&#039;s adherence to Supreme Court precedents regarding the invocation of the extended limitation period.</description>
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      <description>The Tribunal set aside the demand for the extended period of limitation under the Finance Act, 1994, due to the lack of deliberate suppression by the appellant. However, the confirmation of the demand for the normal period was upheld, including liabilities for service tax, interest, and penalties within the standard limitation period. The appellant&#039;s appeal was partially allowed based on the Tribunal&#039;s adherence to Supreme Court precedents regarding the invocation of the extended limitation period.</description>
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