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    <title>2016 (12) TMI 1263 - CESTAT ALLAHABAD</title>
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    <description>A vague show cause notice that fails to disclose the factual basis, legal foundation for the duty demand, or reasons for invoking the extended period is legally unsustainable. Where the notice does not clearly set out the precise allegations or the provisions relied on, the noticee is left unable to meet the case against it, and proceedings founded on such notice cannot stand. The notice was therefore treated as invalid and the proceedings arising from it were set aside, granting relief to the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=336618</link>
      <description>A vague show cause notice that fails to disclose the factual basis, legal foundation for the duty demand, or reasons for invoking the extended period is legally unsustainable. Where the notice does not clearly set out the precise allegations or the provisions relied on, the noticee is left unable to meet the case against it, and proceedings founded on such notice cannot stand. The notice was therefore treated as invalid and the proceedings arising from it were set aside, granting relief to the assessee.</description>
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