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    <title>2002 (11) TMI 1 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai dismissed the appeal after agreeing to hear the petition for stay. The appellant&#039;s argument that the show cause notice was time-barred due to no return filed was rejected, as proceedings can extend beyond six months under Section 73. The appellant was allowed to submit documents to the original authority for quantification of tax liability.</description>
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      <description>The Appellate Tribunal CEGAT, Mumbai dismissed the appeal after agreeing to hear the petition for stay. The appellant&#039;s argument that the show cause notice was time-barred due to no return filed was rejected, as proceedings can extend beyond six months under Section 73. The appellant was allowed to submit documents to the original authority for quantification of tax liability.</description>
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