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    <title>2003 (6) TMI 240 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the appellant&#039;s objection on the ground of limitation and quashed the impugned show cause notice and order as superfluous and not maintainable due to being beyond the period of limitation. However, the pending notices issued within the normal period by competent authorities were still valid and could be adjudicated separately. The authorities were directed to proceed with the adjudication of those notices promptly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107576</link>
      <description>The Tribunal upheld the appellant&#039;s objection on the ground of limitation and quashed the impugned show cause notice and order as superfluous and not maintainable due to being beyond the period of limitation. However, the pending notices issued within the normal period by competent authorities were still valid and could be adjudicated separately. The authorities were directed to proceed with the adjudication of those notices promptly.</description>
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