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    <title>2019 (12) TMI 788 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals filed by the appellants, setting aside the impugned orders. It concluded that the proceedings were not maintainable under Section 72(6) of the Finance Act, 2011, and that the eligibility issues raised in the show cause notice had become redundant. Consequently, the appellants were granted consequential relief. The order was pronounced on 20 November 2019.</description>
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      <description>The Tribunal allowed the appeals filed by the appellants, setting aside the impugned orders. It concluded that the proceedings were not maintainable under Section 72(6) of the Finance Act, 2011, and that the eligibility issues raised in the show cause notice had become redundant. Consequently, the appellants were granted consequential relief. The order was pronounced on 20 November 2019.</description>
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