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    <title>2008 (4) TMI 149 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the Appellant&#039;s application for rectification of mistake in the Final Order, reducing the penalty amount imposed. The Tribunal held that the corrigendum to the show cause notice was time-barred and impermissible under the law, as the Appellant had voluntarily paid the duty without protest. Consequently, the Tribunal found that the demand of tax was not barred by limitation, upholding the decision based on the Appellant&#039;s voluntary tax payment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30612</link>
      <description>The Tribunal allowed the Appellant&#039;s application for rectification of mistake in the Final Order, reducing the penalty amount imposed. The Tribunal held that the corrigendum to the show cause notice was time-barred and impermissible under the law, as the Appellant had voluntarily paid the duty without protest. Consequently, the Tribunal found that the demand of tax was not barred by limitation, upholding the decision based on the Appellant&#039;s voluntary tax payment.</description>
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