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    <title>1998 (12) TMI 320 - CEGAT, NEW DELHI</title>
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    <description>Retrospective cancellation of CT-2 certificates after goods had already been received under a valid L-6 licence and certificates was improper. The record also showed that no proper show cause notice had been issued before demanding duty. On that basis, withdrawal of the certificates after their use by the assessee could not justify recovery of duty on the goods already procured, and the Revenue&#039;s appeal was rejected.</description>
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      <title>1998 (12) TMI 320 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94482</link>
      <description>Retrospective cancellation of CT-2 certificates after goods had already been received under a valid L-6 licence and certificates was improper. The record also showed that no proper show cause notice had been issued before demanding duty. On that basis, withdrawal of the certificates after their use by the assessee could not justify recovery of duty on the goods already procured, and the Revenue&#039;s appeal was rejected.</description>
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