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    <title>2017 (3) TMI 1276 - MADRAS HIGH COURT</title>
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    <description>The appeal was allowed, overturning the learned Single Judge&#039;s order and rendering the review application ineffective. The appellant was instructed to pay the remaining amount with interest within four weeks. The Settlement Commission&#039;s imposition of Additional Duty of Excise (ADE) was deemed erroneous as it exceeded the authority granted in the Show Cause Notice (SCN). The court held that ADE could not be imposed beyond what was specified in the SCN, leading to the decision in favor of the appellant.</description>
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      <title>2017 (3) TMI 1276 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=340773</link>
      <description>The appeal was allowed, overturning the learned Single Judge&#039;s order and rendering the review application ineffective. The appellant was instructed to pay the remaining amount with interest within four weeks. The Settlement Commission&#039;s imposition of Additional Duty of Excise (ADE) was deemed erroneous as it exceeded the authority granted in the Show Cause Notice (SCN). The court held that ADE could not be imposed beyond what was specified in the SCN, leading to the decision in favor of the appellant.</description>
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