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    <title>2003 (10) TMI 490 - CESTAT, MUMBAI</title>
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    <description>CENVAT credit on invoices under Notification No. 15/94 and Rule 57G could not be sustained where the show cause notice lacked the specific factual particulars needed to meet the allegation, and the demand was therefore set aside for breach of fair notice. The tribunal also held that, where the legal position is already settled and the record permits application of that law, it may decide the merits rather than insist on remand. For the separate dispute on invoices said to have been issued by an unregistered dealer, factual verification was incomplete, so the matter was remanded to the first appellate authority for fresh decision on merits.</description>
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    <pubDate>Thu, 16 Oct 2003 00:00:00 +0530</pubDate>
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      <title>2003 (10) TMI 490 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=110527</link>
      <description>CENVAT credit on invoices under Notification No. 15/94 and Rule 57G could not be sustained where the show cause notice lacked the specific factual particulars needed to meet the allegation, and the demand was therefore set aside for breach of fair notice. The tribunal also held that, where the legal position is already settled and the record permits application of that law, it may decide the merits rather than insist on remand. For the separate dispute on invoices said to have been issued by an unregistered dealer, factual verification was incomplete, so the matter was remanded to the first appellate authority for fresh decision on merits.</description>
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      <pubDate>Thu, 16 Oct 2003 00:00:00 +0530</pubDate>
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