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    <title>2008 (9) TMI 22 - Supreme Court</title>
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    <description>The Supreme Court upheld the Tribunal&#039;s decision, dismissing the appeal against the Firm due to the acceptance of the decision in favor of Bata India Ltd. and partners. The Court emphasized the lack of grounds for a separate appeal against the respondent and upheld the dismissal without costs. The case revolved around the unjustified invocation of the extended period of limitation under Sec.11A of the Central Excise Act, 1944, and the discrepancies found in the Firm&#039;s units leading to show cause notices and demands.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30857</link>
      <description>The Supreme Court upheld the Tribunal&#039;s decision, dismissing the appeal against the Firm due to the acceptance of the decision in favor of Bata India Ltd. and partners. The Court emphasized the lack of grounds for a separate appeal against the respondent and upheld the dismissal without costs. The case revolved around the unjustified invocation of the extended period of limitation under Sec.11A of the Central Excise Act, 1944, and the discrepancies found in the Firm&#039;s units leading to show cause notices and demands.</description>
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