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    <title>2011 (12) TMI 175 - GAUHATI HIGH COURT</title>
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    <description>The High Court upheld the validity of the order dated 6.6.2003, confirming the appellant&#039;s liability for the recovery of excise duty refunds and interest. The Court ruled that the absence of a Show Cause Notice did not vitiate the order, citing the principle that actual prejudice must be demonstrated. The Court also held that Section 154(3) of the Finance Act, 2003, barred appeals against actions taken under the section, following the binding precedent of the R.C. Tabacco case. The appeal was dismissed with no costs.</description>
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    <pubDate>Thu, 01 Dec 2011 00:00:00 +0530</pubDate>
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      <title>2011 (12) TMI 175 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=208582</link>
      <description>The High Court upheld the validity of the order dated 6.6.2003, confirming the appellant&#039;s liability for the recovery of excise duty refunds and interest. The Court ruled that the absence of a Show Cause Notice did not vitiate the order, citing the principle that actual prejudice must be demonstrated. The Court also held that Section 154(3) of the Finance Act, 2003, barred appeals against actions taken under the section, following the binding precedent of the R.C. Tabacco case. The appeal was dismissed with no costs.</description>
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      <pubDate>Thu, 01 Dec 2011 00:00:00 +0530</pubDate>
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