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    <title>2022 (4) TMI 70 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the show cause notices, citing procedural flaws, limitation bars, and lack of jurisdiction. It emphasized the predecessor entity&#039;s compliance sufficiency and the binding nature of the High Court-approved demerger scheme on Central Excise authorities. The demand for excise duty on goods cleared under ICB contracts was deemed baseless, leading to the court setting aside the notices.</description>
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