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    <title>2018 (10) TMI 1937 - GUJARAT HIGH COURT  </title>
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    <description>The court ruled in favor of the petitioner, finding the impugned order-in-original invalid due to the adjudicating authority&#039;s failure to consider favorable earlier orders. The show cause notice was deemed time-barred, with the respondents&#039; lack of specific responses raising procedural concerns. The court emphasized the significance of examining relevant orders from appellate authorities and CESTAT, noting their thorough consideration of facts and law. The appellate authority&#039;s decisions were deemed comprehensive and not mere opinions, warranting further consideration. Ad-interim relief was granted until the case&#039;s final disposal for a just conclusion.</description>
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      <description>The court ruled in favor of the petitioner, finding the impugned order-in-original invalid due to the adjudicating authority&#039;s failure to consider favorable earlier orders. The show cause notice was deemed time-barred, with the respondents&#039; lack of specific responses raising procedural concerns. The court emphasized the significance of examining relevant orders from appellate authorities and CESTAT, noting their thorough consideration of facts and law. The appellate authority&#039;s decisions were deemed comprehensive and not mere opinions, warranting further consideration. Ad-interim relief was granted until the case&#039;s final disposal for a just conclusion.</description>
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