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    <title>2016 (8) TMI 241 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the decision of the Commissioner (Appeals) regarding the denial of Cenvat credit, interest, and penalty under Section 78. The Tribunal found the show cause notice to be flawed and repetitive, deeming it invalid due to lack of clarity and new investigation results. The Tribunal granted relief to the appellant, emphasizing that the extension period of limitation was not applicable to the Revenue in this case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330857</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the decision of the Commissioner (Appeals) regarding the denial of Cenvat credit, interest, and penalty under Section 78. The Tribunal found the show cause notice to be flawed and repetitive, deeming it invalid due to lack of clarity and new investigation results. The Tribunal granted relief to the appellant, emphasizing that the extension period of limitation was not applicable to the Revenue in this case.</description>
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      <pubDate>Tue, 01 Dec 2015 00:00:00 +0530</pubDate>
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