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    <title>2004 (12) TMI 615 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, directing the Revenue to return the seized goods due to the extension of the period for issuing show cause notices without proper procedure. The Tribunal emphasized the necessity of issuing show cause notices and conducting hearings before extending the period for seized goods, citing legal judgments and precedents to support its decision. Failure to adhere to these requirements would result in the return of the seized goods to the concerned parties, in accordance with established legal principles.</description>
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      <description>The Tribunal ruled in favor of the appellant, directing the Revenue to return the seized goods due to the extension of the period for issuing show cause notices without proper procedure. The Tribunal emphasized the necessity of issuing show cause notices and conducting hearings before extending the period for seized goods, citing legal judgments and precedents to support its decision. Failure to adhere to these requirements would result in the return of the seized goods to the concerned parties, in accordance with established legal principles.</description>
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