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    <title>2012 (12) TMI 389 - CESTAT, NEW DELHI</title>
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    <description>The appeal was dismissed by the Tribunal, upholding the impugned order that deemed the show cause notice as time-barred under Section 11A of the Central Excise Act, 1944. The appellant&#039;s arguments regarding the service of the notice within the limitation period were refuted due to lack of evidence and inconclusive departmental replies. The Tribunal emphasized the necessity of meeting statutory limitations and evidentiary standards, ultimately affirming the importance of adhering to procedural requirements in excise duty cases.</description>
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      <description>The appeal was dismissed by the Tribunal, upholding the impugned order that deemed the show cause notice as time-barred under Section 11A of the Central Excise Act, 1944. The appellant&#039;s arguments regarding the service of the notice within the limitation period were refuted due to lack of evidence and inconclusive departmental replies. The Tribunal emphasized the necessity of meeting statutory limitations and evidentiary standards, ultimately affirming the importance of adhering to procedural requirements in excise duty cases.</description>
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      <pubDate>Mon, 30 Apr 2012 00:00:00 +0530</pubDate>
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