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of <h1>Appeal Dismissed: Superintendents Cannot Issue Show Cause Notices for Suppression or Fraud</h1> The Appellate Tribunal CESTAT, Bangalore dismissed the appeal, holding that the Superintendent is not the proper officer to issue a show cause notice ... Demand - Show cause notice - Authority to issue The Appellate Tribunal CESTAT, Bangalore found that the Superintendent is not the proper officer to issue a show cause notice alleging suppression or fraud, based on a Board Circular. The appeal was dismissed accordingly.
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