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    <title>2016 (12) TMI 1262 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the show cause notice issued under the proviso to Sub-Section 1 of Section 11A of the Central Excise Act was not sustainable as the appellant&#039;s adherence to Circular No.625/16/2002-CX indicated no intent to evade duty. Consequently, the Tribunal set aside the Order-in-Original and Order-in-Appeal, allowed the appeal, and granted the appellant consequential relief.</description>
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      <description>The Tribunal held that the show cause notice issued under the proviso to Sub-Section 1 of Section 11A of the Central Excise Act was not sustainable as the appellant&#039;s adherence to Circular No.625/16/2002-CX indicated no intent to evade duty. Consequently, the Tribunal set aside the Order-in-Original and Order-in-Appeal, allowed the appeal, and granted the appellant consequential relief.</description>
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