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    <title>2018 (7) TMI 1297 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the impugned order dropping the demand of Rs. 1,81,11,759, citing that the show-cause notice was premature as the Development Commissioner had not made adverse findings. The Tribunal emphasized adherence to Circulars by CBEC, stating violations should be resolved by the Commissioner before confirming any demand. As no communication was received regarding the demand against the appellant, the Revenue&#039;s appeal was dismissed.</description>
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      <title>2018 (7) TMI 1297 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=363989</link>
      <description>The Tribunal upheld the impugned order dropping the demand of Rs. 1,81,11,759, citing that the show-cause notice was premature as the Development Commissioner had not made adverse findings. The Tribunal emphasized adherence to Circulars by CBEC, stating violations should be resolved by the Commissioner before confirming any demand. As no communication was received regarding the demand against the appellant, the Revenue&#039;s appeal was dismissed.</description>
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