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    <title>2020 (3) TMI 1207 - GAUHATI HIGH COURT</title>
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    <description>The Court held that the impugned order upholding the Central Excise Duty demand, interest, and penalty, along with the extension of the limitation period under Section 11A(4) of the Central Excise Act, 1944, was contrary to a circular by the Government of India. The Court directed that the order should not be enforced until the next hearing and allowed the petitioner to approach the Court despite the availability of an alternative remedy. The case was listed for further proceedings after three weeks.</description>
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      <description>The Court held that the impugned order upholding the Central Excise Duty demand, interest, and penalty, along with the extension of the limitation period under Section 11A(4) of the Central Excise Act, 1944, was contrary to a circular by the Government of India. The Court directed that the order should not be enforced until the next hearing and allowed the petitioner to approach the Court despite the availability of an alternative remedy. The case was listed for further proceedings after three weeks.</description>
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