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    <title>2018 (5) TMI 534 - CESTAT ALLAHABAD</title>
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    <description>The court held in favor of the appellant, a sugar and molasses manufacturer, in an application for remission of duty under Rule 21 of CER. 2002. The court found that the show cause notices were invalid as they were issued belatedly and in violation of a Board Circular, thus disallowing the extended period of limitation. The court ruled in favor of the appellant, setting aside the impugned order and granting consequential benefits in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359970</link>
      <description>The court held in favor of the appellant, a sugar and molasses manufacturer, in an application for remission of duty under Rule 21 of CER. 2002. The court found that the show cause notices were invalid as they were issued belatedly and in violation of a Board Circular, thus disallowing the extended period of limitation. The court ruled in favor of the appellant, setting aside the impugned order and granting consequential benefits in accordance with the law.</description>
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