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    <title>1984 (3) TMI 414 - CEGAT NEW DELHI</title>
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    <description>The Tribunal found the show cause notice issued by the Assistant Collector of Central Excise to be invalid and lacking essential details, rendering it null and void. Criticizing the notice for its ambiguity and procedural flaws, the Tribunal emphasized the necessity of clear and precise communication in duty recovery matters. Additionally, the Tribunal clarified that the concessional rate of duty on synthetic polyester resin was applicable despite the erroneous contentions in the notice. Procedural irregularities further contributed to the invalidation of the notice, leading the Tribunal to set it aside along with all related actions.</description>
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    <pubDate>Wed, 28 Mar 1984 00:00:00 +0530</pubDate>
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      <title>1984 (3) TMI 414 - CEGAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=167178</link>
      <description>The Tribunal found the show cause notice issued by the Assistant Collector of Central Excise to be invalid and lacking essential details, rendering it null and void. Criticizing the notice for its ambiguity and procedural flaws, the Tribunal emphasized the necessity of clear and precise communication in duty recovery matters. Additionally, the Tribunal clarified that the concessional rate of duty on synthetic polyester resin was applicable despite the erroneous contentions in the notice. Procedural irregularities further contributed to the invalidation of the notice, leading the Tribunal to set it aside along with all related actions.</description>
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      <pubDate>Wed, 28 Mar 1984 00:00:00 +0530</pubDate>
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