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    <title>Tribunal Misjudges Central Excise Case by Considering Unraised Argument, Leading to Questioned Order Validity.</title>
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    <description>Validity of Tribunal&#039;s order - Provisional assessment or not - Tribunal has misdirected itself to consider the issue on a total new plea, which was not canvassed by the Revenue in the show cause notice. - HC</description>
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