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    <title>2010 (2) TMI 1028 - CESTAT NEW DELHI</title>
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    <description>Service of a show cause notice by affixation was treated as valid where repeated personal service attempts failed and the prescribed procedure was followed; later supply of another copy at the assessee&#039;s request did not affect the date of service. The exemption under Notification No. 8/99-C.E. also barred simultaneous Modvat credit where the assessee had opted for the notification but had not crossed the prescribed clearance threshold. On those facts, the time-bar objection failed and the credit disallowance was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=153810</link>
      <description>Service of a show cause notice by affixation was treated as valid where repeated personal service attempts failed and the prescribed procedure was followed; later supply of another copy at the assessee&#039;s request did not affect the date of service. The exemption under Notification No. 8/99-C.E. also barred simultaneous Modvat credit where the assessee had opted for the notification but had not crossed the prescribed clearance threshold. On those facts, the time-bar objection failed and the credit disallowance was sustained.</description>
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      <pubDate>Tue, 23 Feb 2010 00:00:00 +0530</pubDate>
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