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    <title>2018 (10) TMI 1073 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the Revenue&#039;s show cause notices for discrepancies in consideration received by contractors and reflected in ST-3 returns were not sustainable as they amounted to impermissible reassessments for the same period. The Tribunal emphasized that all aspects of short levy should have been considered before issuing demands. Consequently, the impugned orders were set aside, and both appeals were allowed with any consequential relief.</description>
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      <description>The Tribunal held that the Revenue&#039;s show cause notices for discrepancies in consideration received by contractors and reflected in ST-3 returns were not sustainable as they amounted to impermissible reassessments for the same period. The Tribunal emphasized that all aspects of short levy should have been considered before issuing demands. Consequently, the impugned orders were set aside, and both appeals were allowed with any consequential relief.</description>
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