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    <title>2021 (4) TMI 625 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal, emphasizing the importance of following legal procedures and upholding the appellant&#039;s contentions regarding the validity of Rule 8(3A) in discharging duty obligations. The decision provided consequential reliefs to the appellant based on the findings and legal interpretations presented during the proceedings, ultimately concluding that the demand for duty could not be sustained due to the absence of a Show Cause Notice under Section 11A and the invalidity of Rule 8(3A).</description>
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      <link>https://www.taxtmi.com/caselaws?id=406509</link>
      <description>The Tribunal set aside the impugned order and allowed the appeal, emphasizing the importance of following legal procedures and upholding the appellant&#039;s contentions regarding the validity of Rule 8(3A) in discharging duty obligations. The decision provided consequential reliefs to the appellant based on the findings and legal interpretations presented during the proceedings, ultimately concluding that the demand for duty could not be sustained due to the absence of a Show Cause Notice under Section 11A and the invalidity of Rule 8(3A).</description>
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      <pubDate>Fri, 19 Feb 2021 00:00:00 +0530</pubDate>
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