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    <title>2020 (7) TMI 700 - CESTAT ALLAHABAD</title>
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      <description>The Tribunal found in favor of the appellants, ruling that the show cause notice was unsustainable due to the absence of grounds for invoking the extended period of limitation. Consequently, the appeals were allowed, and the Order-in-Original was set aside, granting the appellants consequential relief as per law.</description>
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