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    <title>2018 (8) TMI 1394 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the petitioners, directing the department to proceed promptly with the adjudication of the show cause notice regarding the availing of CENVAT credit. The court criticized the department&#039;s practice of transferring cases to the &quot;call book&quot; based solely on the pendency of a related appeal, emphasizing the need for valid justifications and compliance with statutory time limits for adjudication. The judgment underscored the importance of not keeping cases pending indefinitely without proper reasons, ensuring timely resolution of legal proceedings.</description>
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      <description>The court ruled in favor of the petitioners, directing the department to proceed promptly with the adjudication of the show cause notice regarding the availing of CENVAT credit. The court criticized the department&#039;s practice of transferring cases to the &quot;call book&quot; based solely on the pendency of a related appeal, emphasizing the need for valid justifications and compliance with statutory time limits for adjudication. The judgment underscored the importance of not keeping cases pending indefinitely without proper reasons, ensuring timely resolution of legal proceedings.</description>
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