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    <title>2020 (1) TMI 761 - CESTAT NEW DELHI</title>
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    <description>The Member found that the impugned Show Cause Notice was barred by limitation as the fact of availment of Cenvat credit was not known to the Revenue when the initial notice was issued. Consequently, the impugned proceedings were held to be barred by limitation, and the order was set aside, allowing the appeals with any consequential relief.</description>
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      <description>The Member found that the impugned Show Cause Notice was barred by limitation as the fact of availment of Cenvat credit was not known to the Revenue when the initial notice was issued. Consequently, the impugned proceedings were held to be barred by limitation, and the order was set aside, allowing the appeals with any consequential relief.</description>
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