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    <title>2014 (10) TMI 819 - MADRAS HIGH COURT</title>
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    <description>Impugned proceedings proposing compounding under the statutory provision were treated as show cause notices rather than final demands. The Court noted that the petitioner had earlier sought release of the goods on payment of tax while reserving the right to contest the compounding fee before the competent authority, and for that reason could not later challenge the notices as being without jurisdiction or pre-decided. The authority was directed to receive the petitioner&#039;s reply, grant a personal hearing, and decide the matter afresh on merits and in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=169064</link>
      <description>Impugned proceedings proposing compounding under the statutory provision were treated as show cause notices rather than final demands. The Court noted that the petitioner had earlier sought release of the goods on payment of tax while reserving the right to contest the compounding fee before the competent authority, and for that reason could not later challenge the notices as being without jurisdiction or pre-decided. The authority was directed to receive the petitioner&#039;s reply, grant a personal hearing, and decide the matter afresh on merits and in accordance with law.</description>
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      <pubDate>Tue, 07 Oct 2014 00:00:00 +0530</pubDate>
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