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    <title>2023 (4) TMI 602 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned order, remanding the matter back to the Commissioner for a fresh decision while ensuring the principles of natural justice are followed. All issues remain open for consideration. The appellant&#039;s arguments regarding the time bar for the show cause notice and the applicability of Section 11B of the Central Excise Act were addressed, with the Tribunal emphasizing the need for verification of records and allowing the appellant to present their case.</description>
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      <description>The Tribunal set aside the impugned order, remanding the matter back to the Commissioner for a fresh decision while ensuring the principles of natural justice are followed. All issues remain open for consideration. The appellant&#039;s arguments regarding the time bar for the show cause notice and the applicability of Section 11B of the Central Excise Act were addressed, with the Tribunal emphasizing the need for verification of records and allowing the appellant to present their case.</description>
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