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    <title>2017 (5) TMI 1376 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal dismissed Revenue&#039;s appeal against the Order-in-Appeal confirming Central Excise duty demand and penalty. It held that subsequent Show Cause Notices were invalid as Revenue was aware of the facts before issuing the first Notice, citing a ruling of the Hon&#039;ble Supreme Court. The Tribunal emphasized that once a Notice is issued based on known facts, further Notices on the same grounds are unsustainable. The respondents were granted any consequential relief as applicable, underscoring the significance of adhering to legal principles and avoiding repetitive allegations in such matters.</description>
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      <description>The Tribunal dismissed Revenue&#039;s appeal against the Order-in-Appeal confirming Central Excise duty demand and penalty. It held that subsequent Show Cause Notices were invalid as Revenue was aware of the facts before issuing the first Notice, citing a ruling of the Hon&#039;ble Supreme Court. The Tribunal emphasized that once a Notice is issued based on known facts, further Notices on the same grounds are unsustainable. The respondents were granted any consequential relief as applicable, underscoring the significance of adhering to legal principles and avoiding repetitive allegations in such matters.</description>
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