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    <title>2006 (11) TMI 217 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the respondent firm, finding no liability for Central Excise duty payment without registration or working without a license. It held that the extended limitation period under Section 11A of the Central Excise Act was not applicable as there was no wilful suppression of facts by the firm. The Tribunal emphasized the importance of clarity and consistency in filing appeals to maintain coherence in orders and dismissed the appeal, stating that no substantial question of law arose for consideration.</description>
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      <description>The Tribunal ruled in favor of the respondent firm, finding no liability for Central Excise duty payment without registration or working without a license. It held that the extended limitation period under Section 11A of the Central Excise Act was not applicable as there was no wilful suppression of facts by the firm. The Tribunal emphasized the importance of clarity and consistency in filing appeals to maintain coherence in orders and dismissed the appeal, stating that no substantial question of law arose for consideration.</description>
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      <pubDate>Mon, 20 Nov 2006 00:00:00 +0530</pubDate>
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