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    <title>2019 (2) TMI 474 - CESTAT HYDERABAD</title>
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    <description>Interest on reversed CENVAT credit could not be recovered without issuing a show cause notice, because the demand was raised only by letter and no separate notice was served within a reasonable period. The Tribunal applied the majority view in Paper Products and treated the absence of notice as fatal to recovery of interest under Rule 14 of the CENVAT Credit Rules, 2004. On that basis, the interest demand was held unsustainable and the assessee succeeded.</description>
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      <description>Interest on reversed CENVAT credit could not be recovered without issuing a show cause notice, because the demand was raised only by letter and no separate notice was served within a reasonable period. The Tribunal applied the majority view in Paper Products and treated the absence of notice as fatal to recovery of interest under Rule 14 of the CENVAT Credit Rules, 2004. On that basis, the interest demand was held unsustainable and the assessee succeeded.</description>
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