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    <title>1995 (10) TMI 138 - CEGAT, NEW DELHI</title>
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    <description>A demand for alleged wrongful Modvat credit taken in June 1991 was found to be time-barred because the show cause notice was issued on 1-1-1992. The limitation plea had been raised at the hearing but was not considered in the earlier order, and the record supported the objection. The final order was therefore rectified, with the impugned order otherwise maintained but the demand relating to June 1991 excluded as barred by limitation.</description>
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      <title>1995 (10) TMI 138 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84853</link>
      <description>A demand for alleged wrongful Modvat credit taken in June 1991 was found to be time-barred because the show cause notice was issued on 1-1-1992. The limitation plea had been raised at the hearing but was not considered in the earlier order, and the record supported the objection. The final order was therefore rectified, with the impugned order otherwise maintained but the demand relating to June 1991 excluded as barred by limitation.</description>
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      <pubDate>Tue, 17 Oct 1995 00:00:00 +0530</pubDate>
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