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    <title>2024 (3) TMI 994 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for Countervailing Duty (CVD), interest, and penalties due to the limitation period. The Tribunal found the appellant liable as an importer but determined there was no positive act to evade duty, negating the extended period for demand. Consequently, the appeal was allowed, and the impugned order was nullified on the basis of limitation, rendering the demand unsustainable.</description>
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      <title>2024 (3) TMI 994 - CESTAT CHENNAI</title>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for Countervailing Duty (CVD), interest, and penalties due to the limitation period. The Tribunal found the appellant liable as an importer but determined there was no positive act to evade duty, negating the extended period for demand. Consequently, the appeal was allowed, and the impugned order was nullified on the basis of limitation, rendering the demand unsustainable.</description>
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