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    <title>2007 (1) TMI 180 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, finding that without a proper show cause notice or adjudication order, the appellant was entitled to the Modvat credit reversed in 1996. The Commissioner (Appeals) had dismissed the appeal, but the Tribunal disagreed, emphasizing the lack of formal notice or order confirming the denial of credit. The Tribunal&#039;s decision was based on the procedural irregularities in denying the credit and the absence of proper adjudication processes, leading to the appellant&#039;s rightful entitlement to the credit.</description>
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    <pubDate>Tue, 23 Jan 2007 00:00:00 +0530</pubDate>
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      <title>2007 (1) TMI 180 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=33312</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, finding that without a proper show cause notice or adjudication order, the appellant was entitled to the Modvat credit reversed in 1996. The Commissioner (Appeals) had dismissed the appeal, but the Tribunal disagreed, emphasizing the lack of formal notice or order confirming the denial of credit. The Tribunal&#039;s decision was based on the procedural irregularities in denying the credit and the absence of proper adjudication processes, leading to the appellant&#039;s rightful entitlement to the credit.</description>
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