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2013 (5) TMI 201 - CESTAT NEW DELHIDisputed issue relating to inclusion of cost of materials used for providing photographic services – Held that - The Tribunal in the case of CCE v. Satyam Digital Photo Lab [2011 (9) TMI 199 – CESTAT] has held that when the law was declared against the assessee subsequently to the period involved, and when the earlier decision were in favour of the assessee, no suppression can be attributed to the appellant so as to justifiably invoked longer period of limitation. We accordingly after dispensing with the condition of pre-deposit decide the appeal also by allowing the same.
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