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    <title>1996 (5) TMI 178 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal granted a stay application in a case where a small scale unit challenged the denial of benefits under Notification No. 175/86 by the Commissioner. The appellants had submitted required documents but faced a time-barred show cause notice demanding payment for lacking a registration certificate. The Tribunal recognized the appellants&#039; compliance with initial requirements and the potential violation of natural justice principles. It found merit in the argument that the show cause notice was untimely and stayed the recovery process pending further consideration of the sufficiency and relevance of the certificates during the main appeal hearing.</description>
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      <title>1996 (5) TMI 178 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85453</link>
      <description>The Tribunal granted a stay application in a case where a small scale unit challenged the denial of benefits under Notification No. 175/86 by the Commissioner. The appellants had submitted required documents but faced a time-barred show cause notice demanding payment for lacking a registration certificate. The Tribunal recognized the appellants&#039; compliance with initial requirements and the potential violation of natural justice principles. It found merit in the argument that the show cause notice was untimely and stayed the recovery process pending further consideration of the sufficiency and relevance of the certificates during the main appeal hearing.</description>
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      <pubDate>Thu, 16 May 1996 00:00:00 +0530</pubDate>
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